W. Va. Code R. § 110-26-14
A municipality shall assess the amount of tax, penalties and interest within three years of the date the return was filed. In the case of a false or fraudulent return filed with intent to evade tax, or in case no return is filed, the municipality may assess at any time.
Claim for refund must be filed within three years after the due date of the return in respect of which the return was filed, or within two years of the date the tax was paid, whichever period expires later. Should no return have been filed by the taxpayer, the claim for refund must be filed within two years from the time the tax was paid.
The ordinance of a municipality imposing a business and occupation or privilege tax shall provide procedures for the assessment and collection of such tax, similar to those procedures in W. Va. Code '11-10-1 et seq. and shall conform with such provisions as they relate to waiver of penalties and additions to tax.
W. Va. Code R. § 110-26-14