reglab/housing_qa huggingface dataset:
WV Code § 7-17-4 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-4. Management and Control Vested in the County Fire Association; Appointment

The management and control of the fire association, its property, operations, business and affairs shall be lodged with the representatives from each state Fire Commission recognized fire department forming the fire association. For the purpose of forming the membership of the fire association, each fire department shall appoint one representative, by a majority vote of the members of the fire department, to serve on the fire association: Provided, That in the event three or less fire departments form the fire association each fire department shall elect two representatives, by a majority vote of the members of each fire department, to serve on the fire association: Provided, however, That in the event only one fire department forms the fire association the members of the fire department shall conduct the fire association's business. The members of the fire association shall serve for a term of three years with the initial appointments beginning on July 1, 1984. If a member resigns or for any other reason his position terminates during his term of membership, a successor shall be elected by majority vote of the members of the represented department to fill out the remainder of the vacated term. Members in office at the expiration of their respective terms shall continue to serve until their successors have been appointed and have qualified.
WV Code § 7-17-5 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-5. Sale or Lease of Property; Reversion of Assets Upon Dissolution

The fire association shall fix and determine the terms and conditions of any property or equipment to be leased or sold by the fire association. Upon dissolution of the fire association, all of its assets and property contributed by the county commission shall revert to and become the property of the county for which the board was created.
WV Code § 7-17-7 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-7. Resident Requirement of County Fire Board Members; Municipality Location

All members of the county fire board shall be residents of the county in which the county fire board is intended to operate. If a county boundary line divides a municipality's city limits, the area of the municipality in which the majority of the municipality's population resides determines the county in which the municipality is located for this purpose.
WV Code § 7-17-8 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-8. Compensation; Expenses

No member of the board may receive any compensation in connection with his services as a member. Each member, however, is entitled to reimbursement by the county fire board for any necessary expenses actually incurred in connection with the performance of his duties. However, not more than one percent of the annual appropriations to the board may be used for administrative expenses by the board.
WV Code § 7-17-9 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-9. Board to Be a Public Corporation

The county fire board shall constitute and if authorized be created a public corporation under the name provided for in its articles of incorporation and, as such, shall have perpetual succession, may contract with and be contracted with, sue and be sued, and have and use a corporate seal.
WV Code § 7-17-10 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-10. Powers Generally

The county fire board may:(1) Make and adopt all necessary bylaws, rules and regulations for its organization and operations not inconsistent with law;(2) Elect its own officers, appoint committees and employ and fix compensation for personnel necessary for its operation;(3) Enter into contracts with any person, agency, governmental department, firm or corporation, including both public and private corporations, and renew, amend or supplement such contracts;(4) Generally do any and all things necessary or convenient for the purpose of improving fire service protection within the area to be served;(5) Borrow money, apply for, receive and use grants-in-aid, donations and contributions from any source or sources and accept and use bequests, devises, gifts and donations from any person, firm or corporation;(6) Raise funds by the issuance and sale of revenue bonds in the manner provided by law;(7) Formulate and present a petition for funds to the county commission: Provided, That not more than one percent of such funds be used for purposes other than the prioritized needs of the member departments;(8) Purchase or otherwise acquire, own, hold, sell and dispose of real and personal property; and(9) Expend its funds in the execution of the powers and authority herein given, which expenditures, by the means authorized herein, are hereby determined and declared as a matter of legislative finding to be for a public purpose and use, in the public interest and for the general welfare of the people of West Virginia.
WV Code § 7-17-11 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-11. Limitations

County fire associations and county fire boards shall be subject to the authority of the governing body in which said association and boards are primarily located.
WV Code § 7-17-13 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-13. Incurring Indebtedness; Rights of Creditors

The county fire board may incur any proper indebtedness and issue any obligations and give any security therefor which it considers necessary or advisable in connection with carrying out its purposes as hereinbefore mentioned. No statutory limitation with respect to the nature, or amount, interest rate or duration of indebtedness which may be incurred by municipalities or other public bodies applies to indebtedness of the county fire board.No indebtedness or obligation incurred by the board shall give any right against any member of the governing body of any participating government or any member of the board. Any obligation or indebtedness of any nature of the board shall never constitute an obligation or indebtedness of any participating government or the governing body of any participating government, within the meaning of any Constitutional provision or statutory limitation and shall never constitute or give rise to a pecuniary liability of any participating government or the governing body of any participating government or be a charge against the general credit or taxing power of any participating government or the governing body of any participating government. The rights of creditors of the board shall be solely against the board as a corporate body and shall be satisfied only out of revenues, moneys or property received or held by it in its corporate capacity.
WV Code § 7-17-14 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-14. Agreements in Connection With Obtaining Funds

The county fire board may, in connection with obtaining funds for its purposes, enter into any agreement with any person, firm or corporation, including the federal government; or any agency or subdivision thereof, containing provisions, covenants, terms and conditions as the county fire board considers advisable.
WV Code § 7-17-15 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-15. Property, Bonds and Obligations of Authority Exempt From Taxation

The county fire board is exempt from the payment of any taxes or fees to the state or any subdivision thereof or to any officer or employee of the state or other subdivision thereof. The property of the county fire board is exempt from all local and municipal taxes. Bonds, notes, debentures and other evidence of indebtedness of the county fire board are declared to be issued for a public purpose and to be public instrumentalities and are exempt from taxes.
WV Code § 7-17-16 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-16. Appropriations Authorized

The county commission and any municipality therein, or any one or more of them, jointly and severally, may contribute by appropriation from any funds available, to the cost of the operation and projects of the county fire board.
WV Code § 7-17-17 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-17. Contributions by County Commissions, Municipalities and Others; Funds and Accounts; Reports; Audit and Examination of Books, Records and Accounts and Penalties

Contributions may be made to the county fire board from time to time by the county commission of the county or any municipal corporation therein, and by any persons, firms or corporations which desire to do so. All such funds and all other funds received by the county fire board shall be deposited in such bank or banks as the county fire board may direct and shall be withdrawn therefrom in such manner as the county fire board may direct. The county fire board shall keep strict account of all its receipts and expenditures and shall each quarter make a quarterly report to the county commission and municipalities containing an itemized statement of its receipts and disbursements during the preceding quarter. Within sixty days after the end of each fiscal year, the county fire board shall make an annual report containing an itemized statement of its receipts and disbursements for the preceding fiscal year. The annual report shall be published as a Class I legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code and the publication area for such publication shall be the county in which the county fire board is located. The books, records and accounts of the board are subject to audit and examination by the office of the State Tax Commissioner of West Virginia and by any other proper public official or body in the manner provided by law. For failure to comply with the provisions of this section the county fire board shall be fined not less than ten nor more than $25.
WV Code § 7-17-18 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-18. Sale or Lease of Property; Reversion of Assets Upon Dissolution

The county fire board shall fix and determine the terms and conditions of any property or equipment to be leased or sold by the county fire board. Upon the dissolution of the county fire board, all of its assets and property shall revert to and become the property of the county for which the board was created.
WV Code § 7-17-19 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-19. Employees to Be Covered by Workers' Compensation

All employees of the county fire board eligible thereto are considered to be within the Workers' Compensation Act of West Virginia, and premiums on their compensation shall be paid by the county fire board as required by law.
WV Code § 7-17-20 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 17. County Fire Boards|§7-17-20. Liberal Construction of Article

It is the purpose of this article to provide for the improvement, development and advancement of fire protection services within the counties and this article shall be liberally construed as giving to the county fire board full and complete power reasonably required to give effect to the purposes hereof.
WV Code § 7-18-1 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 18. Hotel Occupancy Tax|§7-18-1. Hotel Occupancy Tax

(a) Authority to impose. -- On and after July 1, 1985, any county or municipality may impose and collect a privilege tax upon the occupancy of hotel rooms located within its taxing jurisdiction. The tax shall be imposed and collected as provided in this article.(b) Municipal tax. -- A municipal hotel tax shall be imposed by ordinance enacted by the governing body of the municipality, in accordance with the provisions of article eleven, chapter eight of this code. The tax shall be imposed uniformly throughout the municipality; and the tax shall apply to all hotels located within the corporate limits of the municipality, including hotels owned by the state or by any political subdivision of this state.(c) County tax. -- A county hotel tax shall be imposed by order of the county commission duly entered of record. The tax shall be imposed uniformly throughout the county: Provided, That no county commission may impose its tax on hotels located within the corporate limits of any municipality situated, in whole or in part, within the county: Provided, however, That the tax collected by a hotel owned by a municipality but located outside the corporate limits of the municipality pursuant to this article shall be remitted to the municipality owning the hotel for expenditure pursuant to the provisions of section fourteen of this article. The tax shall apply to all hotels located outside the corporate limits of a municipality, including hotels owned by the state or any political subdivision of this state.(d) The tax shall be imposed on the consumer and shall be collected by the hotel operator as part of the consideration paid for the occupancy of a hotel room.
WV Code § 7-18-2 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 18. Hotel Occupancy Tax|§7-18-2. Rate of Tax

(a) The rate of tax imposed shall be three percent of the consideration paid for the use or occupancy of a hotel room.(b) On and after July 1, 2005, a municipality may by ordinance increase the rate of tax imposed in this section to not more than six percent of the consideration paid for the use or occupancy of a hotel room: Provided, That notwithstanding any other provision of this article to the contrary, a municipality may not impose any tax authorized by this article on a hotel located within its corporate limits upon which a county was imposing a tax authorized by this article on or after January 1, 2005, and continuously thereafter to and including the effective date of annexation of the territory in which the hotel is located pursuant to article six, chapter eight of this code and, as to that hotel, the county is authorized to continue to impose and collect the tax authorized by this article at the rate of three percent of the consideration paid for the use or occupancy of a hotel room: Provided, however, That after June 30, 2007, the county is authorized to continue to impose and collect the tax authorized by this article at the rate of not more than six percent of the consideration paid for the use or occupancy of a hotel room: Provided further, That prior to any increase in the rate of tax, the county shall comply with the requirements of subsection (c) of this section: And provided further, That in the event the county commission duly enters an order of record that ceases to impose the tax authorized by this article on that hotel, then, as to that hotel, the municipality in which the hotel is located by reason of the annexation may impose the tax authorized by this article. Prior to the second reading of an ordinance proposed by a municipality to increase the rate of tax, the municipality shall conduct a properly noticed public hearing on the issue.(c) On and after July 1, 2007, a county may by ordinance increase the rate of tax imposed in this section to not more than six percent of the consideration paid for the use or occupancy of a hotel room. At least 10 days prior to the final vote of a county commission on an ordinance proposed by a county commission to increase the rate of tax, the county commission shall conduct a properly noticed public hearing on the issue.(d) The consideration paid for the use or occupancy of a hotel room may not include the amount of tax imposed on the transaction under §11-15-1 et seq. of this code or charges for meals, valet service, room service, telephone service or other charges or consideration not paid for use or occupancy of a hotel room.(e) The tax may not be imposed on complimentary hotel rooms provided without charge by a hotel operator to guests.
WV Code § 7-18-5 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 18. Hotel Occupancy Tax|§7-18-5. Occupancy Billed to Government Agencies or Employees

(a) Hotel room occupancy billed directly to the federal government shall be exempt from this tax: Provided, That rooms paid for by a federal government employee for which reimbursement is made shall be subject to this tax.(b) Hotel room occupancy billed directly to this state or its political subdivisions shall be exempt from this tax: Provided, That rooms paid for by an employee of this state for which reimbursement is made shall be subject to this tax.
WV Code § 7-18-6 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 18. Hotel Occupancy Tax|§7-18-6. Collection of Tax When Sale on Credit

A hotel operator doing business wholly or partially on a credit basis shall require the consumer to pay the full amount of tax due upon a credit sale at the time such sale is made or within thirty days thereafter.
WV Code § 7-18-7 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 18. Hotel Occupancy Tax|§7-18-7. Receivership Bankruptcy; Priority of Tax

In the distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the property or estate of any person, all taxes due and unpaid authorized under this article shall be paid from the first money available for distribution in priority to all claims and liens except taxes and debts due to the United States which under federal law are given priority over the debts and liens created by municipal ordinance or order of the county commission for this tax and taxes and debts due to the State of West Virginia. Any person charged with the administration or distribution of any such property or estate who shall violate the provisions of this section shall be personally liable for any taxes accrued and unpaid which are chargeable against the person whose property or estate is in administration or distribution.
WV Code § 7-18-8 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 18. Hotel Occupancy Tax|§7-18-8. Failure to Collect or Remit Tax; Liability of Hotel Operator

If any hotel operator fails to collect the tax authorized by this article and levied pursuant to municipal ordinance or order of the county commission or shall fail to properly remit such tax to the taxing authority, he shall be personally liable for such amount as he failed to collect or remit: Provided, That such hotel operator shall not be held liable for failure to collect such tax if the hotel operator can by good and substantial evidence prove the refusal of the purchaser to pay this tax despite the diligent effort in good faith of the hotel operator to collect the tax.
WV Code § 7-18-9 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 18. Hotel Occupancy Tax|§7-18-9. Total Amount Collected to Be Remitted

A profit may not accrue to any person as a result of the collection of the tax authorized under this article. Notwithstanding that the total amount of taxes collected by a hotel operator may be in excess of the amount for which a consumer would be liable by the application of the levy imposed under this article for the occupancy of a hotel room or rooms, the total amount of all taxes collected by any hotel operator shall be remitted to the taxing authority as hereinafter provided.
WV Code § 7-18-10 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 18. Hotel Occupancy Tax|§7-18-10. Tax Return and Payment

Unless otherwise provided by ordinance, order, rule or regulation of the taxing authority, the tax authorized by this article, if imposed or levied by any municipality or county, shall be due and payable in monthly installments on or before the fifteenth day of the calendar month next succeeding the month in which the tax accrued: Provided, That for credit sales in which the tax authorized by this article is not collected by the hotel operator at the time of such sales, such tax shall not, for purposes of this article, be regarded as having accrued until the date on which it is either received by the hotel operator or upon the expiration of the thirty day payment period set forth in section six of this article, whichever shall first occur. The hotel operator shall, on or before the fifteenth day of each month, prepare and deliver to the taxing authority a return for the preceding month, in the form prescribed by the taxing authority. Such form shall include all information necessary for the computation, collection and subsequent distribution of the tax as the taxing authority may require. A remittance for the amount of the tax due shall accompany each return. Each return shall be signed by the hotel operator or his duly authorized agent.
WV Code § 7-18-11 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 18. Hotel Occupancy Tax|§7-18-11. Keeping and Preserving of Records

Each hotel operator shall keep complete and accurate records of taxable sales and of charges, together with a record of the tax collected thereon, and shall keep all invoices and other pertinent documents in such form as the taxing authority may require. Such records and other documents shall be preserved for a period of not less than three years, unless the taxing authority shall consent in writing to their destruction within that period or shall require that they be kept for a longer period.
WV Code § 7-18-12 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 18. Hotel Occupancy Tax|§7-18-12. Liability of Officers

If the taxpayer is an association or corporation, the officers thereof actually participating in the management or operation of the association or corporation shall be personally liable, jointly and severally, for any default on the part of the association or corporation; and payment of tax, fines, additions to tax or penalties which may be imposed by state law, municipal ordinance, order of the county commission or other authority may be enforced against such officers as against the association or corporation which they represent.