Council findings.
Charleston, W. Va., City Code § 111-1
in effectSec. 111-1. - Council findings.
The municipal home rule board on April 19, 2013, approved the city's amending of its home rule plan to enact a consumers sales and service tax and a use tax pursuant to W. Va. Code § 8-1-5a without the limiting restrictions in W. Va. Code § 8-13C-1 et seq. In accordance with the home rule plan amendment; the city council hereby finds and declares that the adoption by this city for its consumers sales and service tax and use tax provisions of the Code of West Virginia, 1931, as amended relating to imposition, administration, collection and enforcement of the state consumers sales and service tax codified in W. Va. Code § 11-15-1 et seq., the state use tax codified in W. Va. Code § 11-15A-1 et seq., and the streamlined sales and use tax act codified in W. Va. Code § 11-15B-1 et seq. will (1) simplify collection of the taxes, (2) simplify preparation of consumers sales and use tax returns by taxpayers, and (3) improve enforcement of the city's sales and use taxes.
The council does, therefore, declare that this chapter be construed so as to accomplish the foregoing purposes.
(Bill No. 7577, § 1, 5-20-2013)
Source: City of Charleston, West Virginia, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wv/charleston/codes/code_of_ordinances?nodeId=PTIICOOR_CH111COSAUSTA_S111-1COFIFetched: 11/7/2026