Village of Beech Bottom

After the effective date of this section, pursuant to West Virginia Code 8-13-7, there is hereby imposed a tax of five percent (5%) of the retail purchase price of any and all intoxicating liquors purchased from the Alcohol Beverage Control Commissioner or from any person licensed to sell wine at retail to the public under the provision of West Virginia Code Article 60-8, within the corporate boundaries of the Village of Beech Bottom.

The purpose of this article is to impose a municipal business and occupation tax pursuant to West Virginia Code § 8-13-5 to the fullest extent allowable under the operative laws of the State of West Virginia and the United States unless a more restrictive application is required by an express limitation set forth in this article.

The miscellaneous charge was originally enacted in 1975. The miscellaneous charge was only one dollar ($1.00). The purpose of this charge was to cover certain expenses associated with the maintenance and operation of the Village. As the miscellaneous charge is necessary and proper for said activities and the costs associated with these activities have increased, the Village Council deems it necessary to raise the miscellaneous charge.

This ordinance applies to the construction of, demolition of, repairs to, structural property located in the corporate limits of the Village of Beech Bottom. This ordinance does not create a permit or permitting process for work that would constitute landscaping as defined in section 32-6. Any construction, repair, and/or demolition exceeding $10,000 will require a building permit be obtained prior to work taking place on the same.

An Ordinance imposing and levying a tax on the privilege of purchasing, using or consuming public utility services of tangible personal property supplied by public utilities

35.1.1 The provisions of this article shall apply to any corporation, partnership, and sole-proprietorship (hereby after referred to as ‘business’) either physically located in, and/or doing business in the Village of Beech Bottom (hereafter referred to as ‘Village’) unless otherwise specified in this ordinance