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APPENDIX B MODEL MUNICIPAL ORDINANCE FOR CITIES & MUNICIPALITIES WITH AUTHORITY UNDER W. Va. Code 813c4 ARTICLE ___. MUNICIPAL SALES AND USE TAXES. Table of Contents 1. [Governing Body/City Council]

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Who needs municipal sales and use?

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Businesses that operate within a municipality and are required to collect and remit sales and use tax on taxable goods and services.

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What is municipal sales and use?

Municipal sales and use tax is a tax imposed by local governments on the sale or use of certain goods and services within their jurisdiction.

Who is required to file municipal sales and use?

Businesses operating within a municipality that imposes a sales and use tax are typically required to file municipal sales and use tax returns.

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To fill out municipal sales and use tax returns, businesses must report the total sales made within the municipality and calculate the corresponding tax amount.

What is the purpose of municipal sales and use?

The purpose of municipal sales and use tax is to generate revenue for local governments to fund public services and infrastructure.

What information must be reported on municipal sales and use?

Businesses must report detailed information on their sales transactions, including the total sales amount, taxable sales amount, and tax collected.

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