West Virginia § 8-13-6 - 8-13-6. Amusement tax.
Full text of West Virginia West Virginia Code § 8-13-6 — 8-13-6. Amusement tax., with citation guidance and answers to common questions.
§ 8-13-6. 8-13-6. Amusement tax.
Every municipality shall have plenary power and authority to levy and collect an admission or amusement tax upon any public amusement or entertainment conducted within the corporate limits thereof for private profit or gain. The tax shall be levied upon the purchaser and added to and collected by the seller with the price of admission, or other charge for the amusement or entertainment. The tax shall not exceed two percent of the admission price or charge, but a tax of 1¢ may be levied and collected in any case.
Any ordinance imposing such tax shall contain reasonable rules and regulations governing the collection thereof by the seller and the method of his payment and accounting therefor to the municipality.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 8-13-6
What does West Virginia Code § 8-13-6 cover?
Section 8-13-6 ("8-13-6. Amusement tax.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 8-13-6?
A common citation format is "West Virginia Code § 8-13-6" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 8-13-6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.