2020 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.
