West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-16-2
Declaration of legislative findings, policy and intent; construction
It is hereby found by the Legislature and declared to be the policy of this state that it is in the public interest to regulate and control the manufacture, sale, distribution, transportation, storage, and consumption of the beverages regulated by this article within this state and that, therefore, the provisions of this article are a necessary, proper, and valid exercise of the police powers of this state and are intended for the protection of the public safety, welfare, health, peace and morals and are further intended to eliminate, or to minimize to the extent practicable, the evils attendant to the unregulated, unlicensed, and unlawful manufacture, sale, distribution, transportation, storage, and consumption of such beverages and are further intended to promote temperance in the use and consumption thereof. The Legislature further finds and declares that advertising is essential to the growth of business and job promotion within the state. In order to further these ends, the provisions of this article and of the rules promulgated pursuant thereto, shall be construed so that the accomplishment of these stated purposes may be effectuated.
Source: view the official text
In this chapter (40 sections)
- 11-15B-19 · Telecommunications and related services sourcing rule
- 11-15B-20 · Telecommunication sourcing definitions
- 11-15B-21 · Notice for state tax changes
- 11-15B-22 · Effective date of rate changes for certain services
- 11-15B-23 · Enactment of exemptions
- 11-15B-24 · Administration of exemptions
- 11-15B-25 · Uniform tax returns
- 11-15B-26 · Uniform rules for remittances of funds
- 11-15B-27 · Uniform rules for recovery of bad debt
- 11-15B-28 · Confidentiality and privacy protections under Model I
- 11-15B-29 · Customer refund procedure
- 11-15B-30 · Monetary allowances for new technological models for sales…
- 11-15B-31 · Conflict; partial unconstitutionality
- 11-15B-32 · Effective date
- 11-15B-33 · State administration of local sales and use taxes
- 11-15B-34 · State and local sales and use tax bases
- 11-15B-35 · Local rate and boundary changes
- 11-15B-36 · Relief from certain liability for state and local taxes
- 11-15B-37 · State review and approval of certified automated system…
- 11-16-1 · Short title
- 11-16-2 · Declaration of legislative findings, policy and intent;…
- 11-16-3 · Definitions
- 11-16-4 · Responsibility of Alcohol Beverage Control Commissioner;…
- 11-16-5 · State license required; alcoholic content of beer…
- 11-16-5A · Off-premises sales not required to be bagged
- 11-16-6 · License in one capacity only; no connection between different…
- 11-16-6A · Brewer and resident brewer license to manufacture, sell, and…
- 11-16-6B · Brewpub, Class A retail dealer, Class B retail dealer,…
- 11-16-6C · Class B retail dealer which is a grocery store, mobile…
- 11-16-6D · Nonintoxicating beer or nonintoxicating craft beer delivery…
- 11-16-6E · License required for sale and shipment of nonintoxicating…
- 11-16-6F · Nonintoxicating beer or nonintoxicating craft beer delivery…
- 11-16-7 · License not transferable; change of location
- 11-16-8 · Form of application for license; fee and bond; refusal of…
- 11-16-9 · Amount of license tax; Class A and Class B retail dealers;…
- 11-16-10 · Brewer’s license for foreign corporation; application; bond;…
- 11-16-11 · Special license for festivals and fairs; license fee and…
- 11-16-11A · Nonintoxicating beer sampling
- 11-16-11B · Special license for one-day charitable events; application;…
- 11-16-11C · Unlicensed brewer or unlicensed home brewer temporary…