Charleston |
Code of Ordinances |
Chapter 110. TAXATION |
Article II. BUSINESS AND OCCUPATION TAX |
Division 5. TAX COLLECTION |
§ 110-147. Settlement of contracts made with city.
Latest version.
All officers, employees and agents making contracts on behalf of the city shall withhold payment in the final settlement of such contracts until the receipt of a certificate from the city collector that all taxes levied or assessed under this article against the contractor with respect to such contracts have been paid.
(Bill No. 6799, § 6-141, 1-22-2002)
State law reference
For state law basis of this section and penalty for violation, see W. Va. Code § 11-10-11(d).