W. Va. Code R. § 110-26-16
Pursuant to the authority granted in W. Va. Code '11-10-5d(i), the Department of Tax and Revenue may enter into a reciprocal exchange agreement with a municipality providing for the disclosure to the municipality of State sales tax information, primarily consisting of liquor sales tax and sales tax information from single location businesses. This information is similar to the information necessary for the municipality to determine municipal business and occupation tax on sales by such businesses. The reciprocal exchange agreement shall provide for disclosure only for the purpose of, and only to the extent necessary in, the administration of the tax laws, and shall be disclosed only to those individuals listed in the agreement. State officers and employees include municipal officers and employees, who shall be subject to those penalties provided for unlawful disclosures by officers and employees of the State as set forth in W. Va. Code 11-10-5d(c). Such disclosures shall in no case include federal tax returns.
TABLE 1:
| RATE | |
| Production ('11-13-2a) | $100 |
| Coal $ 1.00 | |
| Sand & gravel (not mined or quarried) | 3.00 |
| Oil, blast furnace slag | 3.00 |
| Natural gas in excess of $5,000 | 6.00 |
| Limestone or sandstone quarried or mined | 1.50 |
| Timber | 1.50 |
| Other natural resource products | 2.00 |
| Manufacturing ('11-13-2b) | .30 |
| Business of selling tangible property ('11-13-2c) | |
| Retailers | .50 |
| Wholesalers | .15 |
| Public service or utility business ('11-13-2d) | |
| Electric light and power companies (sales and demand charges, domestic purposes and commercial lighting) | 4.00 |
| Water companies | 4.00 |
| Electric light and power companies (all other sales and demand charges) | 3.00 |
| Natural gas companies, Toll bridges | 3.00 |
| All other public service or utility business | 2.00 |
| Contracting ('11-13-2e) | 2.00 |
| Amusements ('11-13-2g) | .50 |
| Service business or calling ('11-13-2h) | 1.00 |
| Rentals, royalties, fees or otherwise ('11-13-2i) | 1.00 |
| Small loan and industrial loan businesses ('11-13-2j) | 1.00 |
| Banking and other financial business ('11-13-2k) | 1.00 |
W. Va. Code R. § 110-26-16