{"data":{"id":"us-wv/w.-va.-code-11-13-25","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13-25","heading":"Cities, towns or villages restricted from imposing additional tax.","body":"Notwithstanding the provisions of section five, article thirteen, chapter eight of this code, no city, town or village shall impose a business and occupation tax:\n(a) Upon occupations or privileges taxed under sections two- a, two-b, two-c, two-d, two-e, two-g, two-h, two-i and two-j of this article, in excess of rates in effect under this article on January 1, 1959;\n(b) Upon occupations or privileges taxed under section two- k of this article, in excess of one percent of gross income;\n(c) Under section two-l of this article; or\n(d) Upon occupations or privileges taxed under section two- m of this article, in excess of the tax rate applicable to such occupations or privileges under section two-b of this article on January 1, 1959.","path":["CHAPTER 11. TAXATION.","ARTICLE 13. BUSINESS AND OCCUPATION TAX."],"source_url":"https://code.wvlegislature.gov/11-13-25/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:40Z","sha256":"b09ea366433c2d0ad8205f1dda641a3942dfcd59c39baadbd160b8786e673b7e","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13-24","next":"us-wv/w.-va.-code-11-13-26"},"notice":"GroundRules: Original legal text. Not legal advice."}