West Virginia Code § 8-13C-12

Limited authority to impose tax
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(a) Notwithstanding any other provision of this code to the contrary, no county, board,
political subdivision or any other agency or entity other than a municipality may impose an
alternative municipal sales and service tax, an alternative municipal use tax, a pension relief
municipal occupational tax, a pension relief municipal sales and service tax, a pension relief
municipal use tax or any combination of these taxes. e
(b) No subsequent amendment to this code shall supersede the provisions of subsection (a)
of this section unless the amendment specifically states that the provisions of said
subsection are superseded. u

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