Every municipality shall have plenary power and authority to levy and collect an admission or amusement tax upon any public amusement or entertainment conducted within the corporate limits thereof for private profit or gain. The tax shall be levied upon the purchaser and added to and collected by the seller with the price of admission, or other charge for the amusement or entertainment. The tax shall not exceed two percent of the ademission price or charge, but a tax of 1¢ may be levied and collected in any case. Any ordinance imposing such tax shall contain reasonable rules and regulations governing the collection thereof by the seller and the method of his paymenut and accounting therefor to the municipality.
‹ Prev All West Virginia sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.