West Virginia Code Chapter 8. Municipal Corporations § 8-13C-2. Definitions

(a) “Alternative municipal sales and service tax” means the tax authorized to be imposed by subsection (b), section four of this article only if a municipality does not impose or ceases to impose the business and occupation or privilege tax authorized in section five, article thirteen of this chapter;

(b) “Alternative municipal use tax” means the tax authorized to be imposed by subsection (b), section five of this article only if a municipality does not impose or ceases to impose the business and occupation or privilege tax authorized in section five, article thirteen of this chapter;

(c) “Qualifying municipality” means any municipality, as defined in section two, article one of this chapter:

(d) “Pension relief municipal occupational tax” means the tax authorized to be imposed by section three of this article and for which the use of the proceeds of the tax are restricted by section nine of this article;

(e) “Pension relief municipal sales and service tax” means the tax authorized to be imposed by subsection (a), section four of this article and for which the use of the proceeds of the tax are restricted by section nine of this article;

(f) “Pension relief municipal use tax” means the tax authorized to be imposed by subsection (a), section five of this article and for which the use of the proceeds of the tax are restricted by section nine of this article; and

(g) “Taxable employee” means any individual: