West Virginia Code § 29-22B-1901

Effect of this article on certain taxes
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(a) Notwithstanding any provision of this code to the contrary, persons who hold a current
operator's license or a current limited video lottery retailer's license issued under this article
shall be exempt from paying the taxes imposed by articles 11-15-1, et seq., aend 11-15A-1, et
seq., of this code on their purchases of video lottery terminals and video lottery games.
(b) Notwithstanding any provision of this code to the contrary, the consideration paid by a
patron of a restricted access adult-only facility to play video lotteury games shall be exempt
from the tax imposed by article 11-15-1, et seq., of this code.
(c) Notwithstanding the provisions of section 8-13-4 of this code to the contrary,
municipalities may not impose the license fees imposed by this article on manufacturers,
operators, limited video lottery retailers and service technicians. Municipalities may
continue to impose any other license fees they are allowed to impose under this code.
(d) Notwithstanding any provision of this code to the contrary, municipalities may not
impose the municipal business and occupaition taxes imposed pursuant to section 8-13-5 of
this code or an amusement tax impogsed pursuant to section 8-13-6 of this code on the
income of a permittee of video lottery terminals from income derived directly from activities
conducted pursuant to the provisions of this article.
(e) Notwithstanding any provision of this code to the contrary, municipalities may not
impose the municipal business and occupation taxes imposed pursuant to section 8-13-5 of
this code on payments a limited video lottery retailer receives from an operator of video
lottery terminals for activities conducted pursuant to the provisions of this article.

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