West Virginia Code 7-27-27 – Criteria and requirements necessary to impose county transportation sales and use taxes
Current as of: 2023 | Check for updates
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As a prerequisite to imposing county transportation sales and use taxes, the county commission shall have entered into one or more intergovernmental agreements with the Commissioner of Highways pursuant to which the county commission agrees to finance one or more road construction projects in the county, in whole or in part, using collections of the county transportation sales and use taxes deposited in the county’s subaccount in the County Road Improvement Account.
Terms Used In West Virginia Code 7-27-27
- Commissioner of Highways: means the chief executive officer of the Division of Highways of the Department of Transportation provided in section one, article two-a, chapter . See West Virginia Code 7-27-3
- County transportation sales and use taxes: means the transportation sales tax and the transportation use tax imposed by a county commission pursuant to this article. See West Virginia Code 7-27-3
- Road: means a public highway, road, bridge, tunnel, or overpass to be used for the transportation of persons or goods including bicycle and pedestrian facilities. See West Virginia Code 7-27-3