reglab/housing_qa huggingface dataset:
WV Code § 7-27-20 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-20. Trustee for Bondholders; Contents of Trust Agreement; Pledge or Assignment of Revenues and Funds

For bonds issued pursuant to this article, any bonds, including refunding bonds issued by the Authority, may be secured by a trust agreement between the Authority and a corporate trustee, which trustee may be any bank or trust company within or without the state. Any such trust agreement may contain binding covenants with the holders of the bonds as to any matter or provisions as are considered necessary or advisable to the Authority to enhance the marketability and security of the bonds and may also contain such other provisions with respect thereto as the Authority may authorize and approve. Any trust agreement may contain a pledge or assignment of revenues to be received in connection with the financing.
WV Code § 7-27-21 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-21. Refunding Bonds

Any bonds issued by the West Virginia Economic Development Authority pursuant to the provisions of this article or any other provision of this code and at any time outstanding may at any time and from time to time be refunded by the Authority by the issuance of its refunding bonds in such amount as it may consider necessary to refund the principal of the bonds so to be refunded, together with any unpaid interest thereon, to provide additional funds to approved project costs and to pay any premiums and commissions necessary to be paid in connection therewith. Refunding may be effected by whether the bonds to be refunded have then matured or thereafter mature, either by sale of the refunding bonds and the application of the proceeds thereof for the redemption of the bonds to be refunded thereby or by exchange of the refunding bonds for the bonds to be refunded thereby. Refunding bonds shall be issued in conformance with the provisions of this article related to issuance of bonds.
WV Code § 7-27-22 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-22. Obligations of the West Virginia Economic Development Authority Undertaken Pursuant to This Article Not Debt of State, County, Municipality or Any Political Subdivision

(a) Bonds, including refunding bonds, issued under this article and any other obligations undertaken by the West Virginia Economic Development Authority pursuant to this article, do not constitute a debt or a pledge of the faith and credit or taxing power of this state or of any county, municipality or any other political subdivision of this state, and the holders and owners thereof have no right to have taxes levied by the Legislature or the taxing authority of any county, municipality or any other political subdivision of this state for the payment of the principal thereof or interest thereon. The bonds and other obligations are payable solely from the revenues and funds pledged for their payment as authorized by this article unless the bonds are refunded by refunding bonds issued under the authority of this article, which bonds or refunding bonds shall be payable solely from revenues and funds pledged for their payment as authorized by this article.(b) All bonds, and all documents evidencing any other obligation, shall contain on the face thereof a statement to the effect that the bonds or other obligation as to both principal and interest are not debts of the state or any county, municipality or political subdivision thereof, but are payable solely from revenues and funds pledged for their payment as authorized by this article.
WV Code § 7-27-23 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-23. Negotiability of Bonds Issued Pursuant to This Article

hether or not the bonds issued pursuant to this article are of the form or character as to be negotiable instruments under the Uniform Commercial Code, the bonds are negotiable instruments within the meaning of and for all the purposes of the Uniform Commercial Code, subject only to the provisions of the bonds for registration.
WV Code § 7-27-24 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-24. Exemption From Taxation

All bonds issued by the Authority pursuant to this article, and all interest and income thereon, are exempt from all taxation by this state and any county, municipality, political subdivision or agency thereof, except inheritance taxes.
WV Code § 7-27-25 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-25. Personal Liability; Persons Executing Bonds Issued Pursuant to This Article

Neither the West Virginia Economic Development Authority, nor any officer or employee of the West Virginia Economic Development Authority, or any person executing the bonds issued pursuant to the provisions of this article, are liable personally on the bonds or subject to any personal liability or accountability by reason of the issuance thereof.
WV Code § 7-27-26 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-26. Cumulative Authority as to Powers Conferred; Applicability of Other Statutes and Charters; Bonds Issued Pursuant to This Article

The provisions of this article relating to the issuance of bonds shall be construed as granting cumulative authority for the exercise of the various powers herein conferred, and neither the powers nor any bonds issued hereunder are affected or limited by any other statutory or charter provision now or hereafter in force, other than as may be provided in this article, it being the purpose and intention of this article to create full, separate and complete additional powers. The various powers conferred herein may be exercised independently and notwithstanding that no bonds are issued hereunder.
WV Code § 7-27-27 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-27. Criteria and Requirements Necessary to Impose County Transportation Sales and Use Taxes

§7-27-27. Criteria and requirements necessary to impose county transportation sales and use taxes.As a prerequisite to imposing county transportation sales and use taxes, the county commission shall have entered into one or more intergovernmental agreements with the Commissioner of Highways pursuant to which the county commission agrees to finance one or more road construction projects in the county, in whole or in part, using collections of the county transportation sales and use taxes deposited in the county’s subaccount in the County Road Improvement Account.
WV Code § 7-27-29 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-29. Notification of Tax Commissioner, Auditor and Treasurer

(a) Any county that imposes a county transportation sales and use tax pursuant to this article, or changes the rate of the taxes, shall notify the Tax Commissioner at least one hundred eighty days before the effective date of the imposition of the taxes or the change in the rate of taxation and provide the commissioner with a certified copy of the order of the county commission imposing the taxes or changing the rates of taxation.(b) A copy of the notice shall at the same time be furnished to the State Auditor and the State Treasurer.
WV Code § 7-27-30 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-30. State Level Administration of County Transportation Sales and Use Taxes Required; Fee for Services

(a) State administration required. – Any county commission that imposes a county transportation sales and use tax may not administer, collect or enforce those taxes. Authority to administer, collect and enforce county transportation sales and use taxes is vested solely in the Tax Commissioner as required by article fifteen-b, chapter eleven of this code.(b) Fee for services. – The Tax Commissioner may assess a fee to be retained from collections authorized by this article. Said fee shall not exceed the lesser of the cost of the service provided or five percent of the net amount of the taxes imposed pursuant to this article that are collected by the Tax Commissioner during any fiscal year, notwithstanding any provision of this code or rule to the contrary. For purposes of calculating the cost of the service provided, the provisions of section eleven-c, article ten, chapter eleven of this code and the legislative rules promulgated pursuant thereto shall be utilized.(c) Deposit of fees in special revenue account. – The fees retained by the Tax Commissioner pursuant to subsection (b) of this section shall be deposited in the Local Sales Tax and Excise Tax Administration Fund, created pursuant to section eleven-c, article ten, chapter eleven of this code.
WV Code § 7-27-31 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-31. County Transportation Sales Tax Collected From Purchaser

A vendor selling tangible personal property or custom software or furnishing a service in a county that imposes a county transportation sales tax pursuant to this article shall for the privilege of doing business in the county collect the county transportation sales tax from the purchaser at the same time and in the same manner that the tax imposed by article fifteen, chapter eleven of this code, is collected from the customer. All sales of tangible personal property and custom software made in the county and all services furnished in the county are presumed to be subject to the county transportation sales tax unless an exemption or exception applies.
WV Code § 7-27-32 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-32. Payment of County Transportation Use Tax

A county transportation use tax imposed pursuant to this article shall be paid to the Tax Commissioner by the user of tangible personal property or custom software or the results of a taxable service in the county that imposes the county transportation use tax, unless the county's use tax is collected by a retailer located outside the county that is a retailer engaging in business in the county as defined in this article, or the retailer is an out-of-state retailer who is required to collect West Virginia state and local use taxes.
WV Code § 7-27-33 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-33. County Transportation Sales and Use Taxes in Addition to Other Taxes

County transportation sales and use taxes imposed pursuant to this article shall be collected and paid in addition to:(1) The state consumer sales and service tax imposed by article fifteen, chapter eleven of this code;(2) The state use tax imposed by article fifteen-a, chapter eleven of this code;(3) Any hotel occupancy tax imposed pursuant to section one, article eighteen of this chapter;(4) Any tax imposed pursuant to article twenty-two of this chapter;(5) Any municipal sales or use tax imposed pursuant to section five-a, article one, chapter eight of this code;(6) Any tax imposed pursuant to sections six and seven, article thirteen, chapter eight of this code;(7) Any tax imposed by article thirty-eight, chapter eight of this code; and(8) The tax imposed by section twenty-one, article three-a, chapter sixty of this code.
WV Code § 7-27-34 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-34. Credit for Sales Tax Paid to Another County

(a) A person is entitled to a credit against the use tax imposed by a county commission pursuant to this article on the use of tangible personal property, custom software or the results of a taxable service in the county equal to the amount, if any, of sales tax lawfully paid to another county for the acquisition of that tangible personal property, custom software or taxable service. However, the amount of credit allowed may not exceed the amount of use tax imposed on the use of the property or service in the county of use and no credit may be allowed for payment of county special district excise taxes imposed pursuant to article twenty-two of this chapter.(b) For purposes of this section:(1) "County" means a county in this state or a comparable unit of local government in another state;(2) "Sales tax" includes a sales tax, or a compensating use tax, lawfully imposed on the sale or use of tangible personal property, custom software or a taxable service by the county, as appropriate, in which the sale or first use occurred; and(3) "State" includes the fifty states of the United States and the District of Columbia but does not include any of the several territories organized by Congress.(c) No credit is allowed under this section for payment of any sales or use taxes imposed by this state or by any other state.
WV Code § 7-27-35 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-35. Sourcing Rules for County Transportation Sales and Use Taxes

Sales, purchases and uses of tangible personal property, custom software and taxable services shall be sourced for purposes of imposition and payment of county transportation sales and use taxes imposed pursuant to this article in accordance with the sourcing rules set forth in article fifteen-b, chapter eleven of this code applicable to the taxes imposed by articles fifteen and fifteen-a, chapter eleven of this code.
WV Code § 7-27-36 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-36. Application of State Consumers Sales and Service Tax Provisions

(a) Application of state sales tax. – The provision of article fifteen, chapter eleven of this code, and any subsequent amendments to that article and the administrative rules of the Tax Commissioner relating to article fifteen of chapter eleven shall apply to a county transportation sales tax imposed pursuant to this article to the extent that article and the rules are applicable to the tax imposed by the county.(b) Application of state use tax law. – The provisions of article fifteen-a, chapter eleven of this code, and any subsequent amendments to that article and the rules of the Tax Commissioner relating to article fifteen-a of chapter eleven shall apply to a county transportation use tax imposed pursuant to this article to the extent the rules and laws are applicable.(c) Definitions incorporated. – Any term used in this article or in an order adopted by a county commission pursuant to this article imposing county transportation sales and use taxes that is defined in articles fifteen, fifteen-a and fifteen-b, chapter eleven of this code and used in those articles in a similar context, shall have the same meaning when used in this article or in an order entered by the county commission pursuant to this article imposing county transportation sales and use taxes, unless the context in which the term is used clearly indicates that a different result is intended by the Legislature.
WV Code § 7-27-37 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-37. Application of West Virginia Tax Procedure and Administration Act

Every provision of the West Virginia Tax Procedure and Administration Act set forth in article ten, chapter eleven of this code, and as amended from time to time by the Legislature, applies to the taxes imposed pursuant to this article, except as otherwise expressly provided in this article, with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in extensor in this article or the order entered by the county commission imposing the taxes pursuant to this article.
WV Code § 7-27-38 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-38. Application of West Virginia Tax Crimes and Penalties Act

Every provision of the West Virginia Tax Crimes and Penalties Act set forth in article nine, chapter eleven of this code, and as amended from time to time by the Legislature, applies to the taxes imposed pursuant to this article with like effect as if that act were applicable only to the taxes imposed pursuant to this article and were set forth in extensor in this article or the order entered by the county commission imposing the taxes pursuant to this article.
WV Code § 7-27-39 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-39. Local Rate and Boundary Changes

(a) General. – New county transportation sales and use taxes and any change in the rate of existing county transportation sales and use taxes shall first apply and be collected and paid only on the first day of a calendar quarter that begins at least sixty days after the Tax Commissioner notifies sellers of the imposition of the county taxes, or a change in the rate of those taxes, except as provided in subsection (b) of this section.(b) Printed catalogs. – County transportation sales and use taxes and any change in the rate of taxation shall first apply to purchases from printed catalogs where the purchaser computed the tax based upon the local tax rate published in the catalog only on and after the first day of a calendar quarter that begins after the Tax Commissioner provides sellers at least one hundred twenty days' notice of imposition of the tax or a change in the rate of taxation.(c) County boundary changes. – A county boundary change shall first apply for purposes of computation of a county transportation sales and use taxes on the first day of a calendar quarter that begins at least sixty days after the Tax Commissioner notifies sellers of the boundary change.
WV Code § 7-27-40 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-40. Deposit of County Transportation Sales and Use Taxes; Payment to Division of Highways

(a) All county sales and use taxes collected by the Tax Commissioner under this article shall be collected and paid to the credit of each county commission's subaccount in the "County Road Improvement Account" established pursuant to this article.(b) The credit shall be made to the subaccount of the county commission of the county in which the taxable sales were made and services rendered or taxable uses occurred as shown by the records of the Tax Commissioner and certified by the Tax Commissioner to the State Treasurer, namely, the location of each place of business of every vendor collecting and paying sales and use taxes to the Tax Commissioner without regard to the place of possible use by the purchaser and by every person remitting county transportation use tax to the Tax Commissioner or paying the county's use tax to the Tax Commissioner.(c) As soon as practicable after the county transportation sales and use taxes for a particular county have been paid into the county’s subaccount of the “County Road Improvement Account” in any month for the preceding reporting period, the Commissioner of Highways or the West Virginia Economic Development Authority may issue a requisition to the Auditor requesting issuance of a state warrant for the funds of the county in its subaccount, as provided for by the intergovernmental agreement or agreements executed by the Commissioner of Highways and the county commission.(1) Upon receipt of the requisition, the Auditor shall issue his or her warrant on the State Treasurer for the funds requested and the State Treasurer shall pay the warrant out of the subaccount.(2) If errors are made in any payment, or adjustments are otherwise necessary, whether attributable to refunds to taxpayers or to some other fact, the errors shall be corrected and adjustments made in the payments for the next six months as follows: One sixth of the total adjustment shall be included in the payments for each month for the next six months, to be paid in full during this six months period. In addition, the payment shall include a refund of amounts erroneously not paid to the subaccount of the county commission and not previously remitted to the county’s subaccount during the three years preceding the discovery of the error.(3) A correction and adjustment in payments described in this subsection due to the misallocation of funds by the person remitting the tax shall be made within three years of the date of the payment error.
WV Code § 7-27-41 (2021)
2021 West Virginia Code|Chapter 7. County Commissions and Officers|Article 27. Letting Our Counties Act Locally Act|§7-27-41. Effective Date of County Transportation Sales and Use Tax

(a) Notwithstanding the effective date of an order of the county commission imposing a county transportation sales and use tax, or changing the rate of tax, the tax or a rate change may not become operational and no vendor may be required to collect the tax and no purchaser or user may be required to pay the tax until the first day of a calendar quarter that begins at least sixty days after the Tax Commissioner complies with the requirements of section thirty-five, article fifteen-b, chapter eleven of this code.(b) The Tax Commissioner shall issue his or her notice to vendors and other persons required to collect sales and use taxes within thirty days after receiving notice from the county:(1) A certified copy of the order of the county commission imposing a county transportation sales and use tax, or changing the rate of tax, notwithstanding any other provision of this code or rule to the contrary;(2) The rate and boundary database of the county identifying all of the five digit zip codes and nine-digit zip codes located in the county in conformity with the requirements for West Virginia to maintain full membership in the Streamlined Sales Tax Governing Board pursuant to article fifteen-b, chapter eleven of this code; and(3) Such other information as the Tax Commissioner may reasonably require.