West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-28 - Municipal Sales and Service and Use Tax Administration › Section 110-28-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. "Allocation
				numerator" means revenues of a specific revenue generating municipality for the
				period under the provisions, as applicable, of W. Va. Code §
									8-1-5a (Home Rule Pilot Plan) or W.
				Va. Code §
									8-13C-1,
et seq.
(Municipal sales and use tax), net of refunds and net of adjustments for filing
				errors, payment errors, and similar adjustments for the period, but before
				offset by the periodic cost recovery fee.
2.2. "Allocable revenues" means total net tax
				revenues, as defined in section 2.5. of this section heading, after offset by
				the periodic cost recovery fee. Allocable revenues are periodically distributed
				to each revenue generating municipality in proportion to the amount that each
				allocation numerator, as defined in section 2.1. of this section heading, for
				the period, bears to total net tax revenues for the period.
2.3. "District Excise tax" means collectively
				the special district excise tax authorized under W.Va. Code §
									7-22-1,
et seq.,
and W.Va. Code §
									8-38-1,
et
				seq.
2.4. "Municipal
				consumers sales and service tax and use tax" and "municipal consumers sales
				tax" and "municipal sales and service tax," "municipal use tax," "municipal
				sales tax" and "municipal sales and use tax" mean and refer to, collectively,
				any sales and use tax adopted by a municipality pursuant to the provisions of
				W.Va. Code §
									8-1-5a (Home Rule Pilot Plan) or W.
				Va. Code §
									8-13C-1,
et seq.
(Municipal sales and use tax).
2.5.
				"Net tax revenues" means the total pooled amount of all revenues under the
				provisions, as applicable, of W.Va. Code §
									8-1-5a (Home Rule Pilot Plan) or
				W.Va. Code §
									8-13C-1,
et seq.
(Municipal sales and use tax), of all revenue generating municipalities, for
				the period, net of refunds and net of adjustments for filing errors, payment
				errors, and similar adjustments for the period, but before offset by the
				periodic cost recovery fee.
2.6.
				"Period," "the period" or "periodic" means and refers to the tax period or
				accounting period, applicable in the context of the usage of the term, and may
				refer to a monthly, quarterly, semi-annual or annual time period, or any other
				time period prescribed by the Tax Commissioner.
2.7. "Periodic cost recovery fee" -- The
				periodic cost recovery fee is retained by the Tax Department and shall equal
				one percent (1%) of net tax revenues.
2.8. "Program municipalities" means all
				municipalities that have achieved full legal authorization to impose and
				implement municipal sales and use taxes under the provisions of W. Va. Code
				§
									8-1-5a (Home Rule Pilot Plan) or
				§8-13C-1,
et seq.
(Municipal sales and use taxes). A
				municipality becomes a program municipality only when actual tax collections
				have begun.
2.9. "Revenue
				generating municipalities" means those municipalities that have generated tax
				revenues for the period under the provisions, as applicable, of W. Va. Code
				§
									8-1-5a (Home Rule Pilot Plan) or W.
				Va. Code §
									8-13C-1,
et seq.
(Municipal sales and use taxes), net of refunds and net of adjustments for
				filing errors, payment errors, and similar adjustments for the period, but
				before offset by the periodic cost recovery fee.