{"data":{"id":"us-wv/w.-va.-code-7-27-33","jurisdiction":"us-wv","citation":"W. Va. Code § 7-27-33","heading":"County transportation sales and use taxes in addition to other taxes.","body":"County transportation sales and use taxes imposed pursuant to this article shall be collected and paid in addition to:\n(1) The state consumer sales and service tax imposed by article fifteen, chapter eleven of this code;\n(2) The state use tax imposed by article fifteen-a, chapter eleven of this code;\n(3) Any hotel occupancy tax imposed pursuant to section one, article eighteen of this chapter;\n(4) Any tax imposed pursuant to article twenty-two of this chapter;\n(5) Any municipal sales or use tax imposed pursuant to section five-a, article one, chapter eight of this code;\n(6) Any tax imposed pursuant to sections six and seven, article thirteen, chapter eight of this code;\n(7) Any tax imposed by article thirty-eight, chapter eight of this code; and\n(8) The tax imposed by section twenty-one, article three-a, chapter sixty of this code.","path":["CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.","ARTICLE 27. LETTING OUR COUNTIES ACT LOCALLY ACT"],"source_url":"https://code.wvlegislature.gov/7-27-33/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:20:41Z","sha256":"3f29d72dc327501b431e77c8642757bc426e00c621de1af5a39a024b2a127b51","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-7-27-32","next":"us-wv/w.-va.-code-7-27-34"},"notice":"GroundRules: Original legal text. Not legal advice."}