Statutes, codes, and regulations
West Virginia Administrative Code
Agency 110 - TaxTitle 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-28 - Municipal Sales and Service and Use Tax Administration
Section 110-28-8 - Notification; Effective Date of tax

W. Va. Code R. § 110-28-8

Download
PDF
Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-28-8 - Notification; Effective Date of tax
8.1. A municipality that imposes a municipal sales and use tax, and any municipality that changes the rate of the tax shall notify the Tax Commissioner at least 180 days before the date the municipal sales and use tax takes effect or the change in the rate of tax takes effect. However, the effective date for payment and collection of the tax shall begin either on the July 1 next succeeding the 180 days' notice to the Tax Commissioner of the imposition of the taxes or the change in the rate of the taxes, or on the January 1 next succeeding the 180 days' notice to the Tax Commissioner of the imposition of the taxes or the change in the rate of the taxes.
8.1.1. For example, if the information required by section 8.2. of this section heading is provided to the Tax Commissioner at the end of December of 2023, the sales and use tax adopted by the municipality will be collected by the Tax Commissioner beginning July 1, 2024.
8.1.2. For example, if the information required by section 8.2 of this section heading is provided to the Tax Commissioner at the end of May of 2023, the sales and use tax adopted by the municipality will be collected by the Tax Commissioner beginning January 1, 2024.
8.2. The notification shall include:
8.2.1. A certified copy of the ordinance imposing the taxes, or changing the rate in a tax;
8.2.2. A description of the boundaries of the municipality;
8.2.3. A database in an Excel spreadsheet showing the nine-digit zip codes for addresses located within the boundaries of the City or Municipality and the tax rate applicable to each 9-digit zip code; and
8.2.4. Any other information the Tax Commissioner may need to administer, collect and enforce the taxes administered under this rule.
8.2.5. Failure to comply with the requirements of this section will result in a delay in the collection of the municipal sales and use tax until after there is compliance with this 180-day rule.
8.3. Rates and boundaries database. -- The rates and boundaries database required by section 8.2 of this section heading shall be prepared by the municipality in accordance with guidance provided by the Streamlined Sales Tax Governing Board, Inc., for preparation of a rates and boundary database.
8.4. Changes in municipal boundaries. -- Any municipality that imposes a municipal sales and use tax that changes or alters its boundaries, shall provide a certified copy of the ordinance adding to, or detaching from, the territory of the municipality to the Tax Commissioner. The notice must include the effective date of the change. The notice to the Tax Commissioner must include:
8.4.1. A map of the city or municipality clearly showing the territory added or detached;
8.4.2. A list showing the names and physical addresses of businesses located in the annexed or detached area; and
8.4.3. The information specified in section 8.2. of this section heading.
8.5. When a city or municipality is currently imposing a municipal sales and use tax that is being collected by the Tax Commissioner, the municipal sales and use tax will not apply to catalogue, Internet or telemarketing sales to persons residing in the annexed area until the January 1st or the July 1st date following the 180 days' notice to the Tax Commissioner of the change in the municipal boundary.
8.5.1. Businesses doing business in the annexed area must begin collecting municipal sales and use taxes on transactions sourced to the annexed area as of the day the annexation takes effect.
8.5.2. Businesses doing business in the detached area of the municipality must stop collecting municipal sales and use taxes on transactions sourced to the detached area as of the day the detachment takes effect.

Note: Under W. Va. Const. Art. X, §9, municipal taxes must be uniform. It would be unconstitutional to allow businesses in territory newly annexed to a municipality that imposes a municipal sales and use tax to avoid having to collect the tax until the July 1st or January 1st after the 180-days' notice required by section 8.1 of this section heading has been given.

8.5.3. If a municipality that imposes a sales and use tax later de-annexes some of its territory, businesses in the de-annexed area have no authority after the de-annexation takes effect to collect that municipality's sales and use tax.
8.6. Designated agent. -- When providing the notification required by this section heading, the municipality and county must provide the Tax Commissioner with the following information:
8.6.1. Name,
8.6.2. Mailing address,
8.6.3. Telephone number and
8.6.4. Email address of a designated agent to send and receive all information relating to the administration, enforcement, collection and distribution of the municipality's municipal sales and use tax or county's or municipality's district excise tax.
8.7. The municipality or county shall promptly inform the Tax Commissioner of any change in the name of the designated agent or the agent's contact information that is required in section 8.6 of this section heading.

W. Va. Code R. § 110-28-8