8-13C-1 Findings
8-13C-2 Definitions
8-13C-3 Pension relief municipal occupational tax
8-13C-4 Municipal sales and service taxes
8-13C-5 Municipal use tax
8-13C-5a Credit for sales tax paid to another municipality
8-13C-6 Notification to Tax Commissioner; responsibilities of Tax Commissioner; fee; special revenue account; application of state tax law
8-13C-7 Municipal sales and service tax and use tax fund; deposit and remittance of collections
8-13C-8 Printed catalogs
8-13C-9 Restriction on use of certain revenues
8-13C-10 Conflict; partial unconstitutionality
8-13C-11 Additional requirements for authority to impose certain taxes
8-13C-12 Limited authority to impose tax
8-13C-13 Study
8-13C-14 Authorization for closure of existing retirement plans, creation of defined contribution plans and issuance of bonds for certain qualifying municipalities

Terms Used In West Virginia Code > Chapter 8 > Article 13C - Municipal Tax in Lieu of Business and Occupation Tax; and Municipal Taxes Applicable to Pension Funds; Additional Authorities Relating to Pensions and Bond Issuance

  • Adult: means a person who is at least eighteen years of age. See West Virginia Code 49-1-202
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Caregiver: means any person who is at least eighteen years of age and:

    (A) Is related by blood, marriage or adoption to the minor, but who is not the legal custodian or guardian of the minor. See West Virginia Code 49-1-204

  • child: means an individual who meets one of the following conditions:

    (A) Is under thirteen years of age. See West Virginia Code 49-1-202

  • Child care: means responsibilities assumed and services performed in relation to a child's physical, emotional, psychological, social, and personal needs and the consideration of the child's rights and entitlements, but does not include secure detention or incarceration under the jurisdiction of the Division of Corrections and Rehabilitation pursuant to §. See West Virginia Code 49-1-206
  • Child placing agency: means a child welfare agency organized for the purpose of placing children in private family homes for foster care or for adoption. See West Virginia Code 49-1-206
  • Child welfare agency: means any agency or facility maintained by the state or any county or municipality thereof, or any agency or facility maintained by an individual, firm, corporation, association, or organization, public or private, to receive children for care and maintenance or for placement in residential care facilities, including, without limitation, private homes or any facility that provides care for unmarried mothers and their children. See West Virginia Code 49-1-206
  • City: is a word of art and shall mean, include, and be limited to any Class I, Class II, and Class III city, as classified in section three of this article (except in those instances where the context in which used clearly indicates that a particular class of city is intended), heretofore or hereafter incorporated as a municipal corporation under the laws of this state, however created and whether operating under: (i) A special legislative charter. See West Virginia Code 8-1-2
  • Code: shall mean the Code of West Virginia, 1931, as heretofore and hereafter amended. See West Virginia Code 8-1-2
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Court: means the circuit court of the county with jurisdiction of the case or the judge in vacation unless otherwise specifically provided. See West Virginia Code 49-1-207
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Facility: means a place or residence, including personnel, structures, grounds, and equipment used for the care of a child or children on a residential or other basis for any number of hours a day in any shelter or structure maintained for that purpose. See West Virginia Code 49-1-206
  • Fictive kin: means an adult of at least 21 years of age, who is not a relative of the child, as defined herein, but who has an established, substantial relationship with the child, including but not limited to, teachers, coaches, ministers, and parents, or family members of the child's friends. See West Virginia Code 49-1-206
  • Foster parent: means a person with whom the department has placed a child and who has been certified by the department, a child placing agency, or another agent of the department to provide foster care. See West Virginia Code 49-1-206
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Governing body: shall mean the mayor and council together, the council, the board of directors, the commission, or other board or body of any municipality, by whatever name called, as the case may be, charged with the responsibility of enacting ordinances and determining the public policy of such municipality. See West Virginia Code 8-1-2
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Juvenile: means any person under eighteen years of age or is a transitioning adult. See West Virginia Code 49-1-202
  • Kinship parent: means a person with whom the department has placed a child to provide a kinship placement. See West Virginia Code 49-1-206
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • License: means the grant of official permission to a facility to engage in an activity which would otherwise be prohibited. See West Virginia Code 49-1-203
  • Multidisciplinary team: means a group of professionals and paraprofessionals representing a variety of disciplines who interact and coordinate their efforts to identify, diagnose and treat specific cases of child abuse and neglect. See West Virginia Code 49-1-207
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Ordinance: shall mean the ordinances and laws enacted by the governing body of a municipality in the exercise of its legislative power, and in one or more articles of this chapter, ordinances enacted by a county commission. See West Virginia Code 8-1-2
  • Parent: means an individual defined as a parent by law or on the basis of a biological relationship, marriage to a person with a biological relationship, legal adoption or other recognized grounds. See West Virginia Code 49-1-204
  • Parental rights: means any and all rights and duties regarding a parent to a minor child. See West Virginia Code 49-1-204
  • Permanency plan: means the part of the case plan which is designed to achieve a permanent home for the child in the least restrictive setting available. See West Virginia Code 49-1-201
  • Person: shall mean any individual, firm, partnership, corporation, company, association, joint-stock association, or any other entity or organization of whatever character or description. See West Virginia Code 8-1-2
  • Personal property: All property that is not real property.
  • personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
  • Placement: means any temporary or permanent placement of a child who is in the custody of the state in any foster home, kinship parent home, group home, or other facility or residence. See West Virginia Code 49-1-206
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Rule: means legislative rules promulgated by the Secretary of the Department of Health and Human Resources or a statement issued by the Secretary of the Department of Health and Human Resources of the standards to be applied in the various areas of child care. See West Virginia Code 49-1-203
  • Scattered-site living arrangement: means a living arrangement where youth, 17 to 26 years of age, live in a setting that allows staff to be available as needed, depending on the youth's level of autonomy. See West Virginia Code 49-1-206
  • Secretary: means the Secretary of the West Virginia Department of Health and Human Resources. See West Virginia Code 49-1-208
  • Sexual abuse: means :

    (A) Sexual intercourse, sexual intrusion, sexual contact, or conduct proscribed by §. See West Virginia Code 49-1-201

  • Sexual assault: means any of the offenses proscribed in §. See West Virginia Code 49-1-201
  • Status offender: means a juvenile who has been adjudicated as one:

    (A) Who habitually and continually refuses to respond to the lawful supervision by his or her parents, guardian or legal custodian such that the juvenile'. See West Virginia Code 49-1-202

  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Transitioning adult: means an individual with a transfer plan to move to an adult setting who meets one of the following conditions:

    (A) Is eighteen years of age but under twenty-one years of age, was in the custody of the Department of Health and Human Resources upon reaching eighteen years of age and committed an act of delinquency before reaching eighteen years of age, remains under the jurisdiction of the juvenile court, and requires supervision and care to complete an education and or treatment program which was initiated prior to the eighteenth birthday. See West Virginia Code 49-1-202

  • Treasurer: shall mean the treasurer or other municipal officer, by whatever name called, exercising the power and authority commonly exercised by a treasurer. See West Virginia Code 8-1-2
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.