WEST VIRGINIA MUNICIPAL LEAGUE

Transcription

1 WEST VIRGINIA MUNICIPAL LEAGUE MUNICIPAL LICENSE, FEES AND TAXING AUTHORITY Updated October 2017

2 WEST VIRGINIA MUNICIPAL LEAGUE MUNICIPAL LICENSE, FEES AND TAXING AUTHORITY 1. REAL AND PERSONAL PROPERTY [8-13-1] Every municipality shall have plenary power and authority: (1) To levy and collect taxes on real and personal property for any municipal purpose within the limitations and subject to the classifications prescribed by the Constitution and the general law of this State; and the assessment, levy and collection of such taxes shall be governed by the provisions of chapters eleven [ et seq.] and eleven-a [11A-1-1 et seq.] of this code; and (2) To finance public improvements by the levy and collection of special assessments or other benefit taxes in the manner and to the extent permitted by article eighteen [ et seq.] of this chapter and by any other general law. The entire cost of sidewalk construction, including curbing, may be imposed upon the owners of abutting property and made a lien thereon which shall have priority over all other liens except taxes liens. 2. B & O TAX [8-13-5] (a) Authorization to impose tax. - Whenever any business activity or occupation, for which the state imposed its annual business and occupation or privilege tax under article thirteen [ et seq.], chapter eleven of this code, prior to July one, one thousand nine hundred eighty-seven, is engaged in or carried on within the corporate limits of any municipality, the governing body thereof shall have plenary power and authority, unless prohibited by general law, to impose a similar business and occupation tax thereon for the use of the municipality. (b) Maximum tax rates. - In no case shall the rate of such municipal business and occupation or privilege tax on a particular activity exceed the maximum rate imposed by the state, exclusive of surtaxes, upon any business activities or privileges taxed under sections two-a, two-b, two-c, two-d, two-e, two-f, two-g, two-h, two-i, and two-j [ A to e, g to j], article thirteen of said chapter eleven, as such rates were in effect under said article thirteen, on January one, one thousand nine hundred fifty-nine, or in excess of one percent of gross income under section two-k [ k] of said article thirteen, or in excess of three tenths of one percent of gross value or gross proceeds of sale under section two-m [ m] of said article thirteen. 1

3 (c) Effective date of local tax. - Any taxes levied pursuant to the authority of this section may be made operative as of the first day of the then current fiscal year or any date thereafter: Provided, That any new imposition of tax or any increase in the rate of tax upon any business, occupation or privilege taxed under section two-e [ e] of said article thirteen shall apply only to gross income derived from contracts entered into after the effective date of such imposition of tax or rate increase, and which effective date shall not be retroactive in any respect: Provided, however, That no tax imposed or revised under this section upon public utility services may be effective unless and until the municipality provides written notice of the same by certified mail to said public utility at least sixty days prior to the effective date of said tax or revision thereof. (d) Exemptions. - A municipality shall not impose its business and occupation or privilege tax on any activity that was exempt from the state's business and occupation tax under the provisions of section three [ ], article thirteen of said chapter eleven, prior to July one, one thousand nine hundred eighty-seven, and determined without regard to any annual or monthly monetary exemption also specified therein. (e) Activity in two or more municipalities. - Whenever the business activity or occupation of the taxpayer is engaged in or carried on in two or more municipalities of this state, the amount of gross income, or gross proceeds of sales, taxable by each municipality shall be determined in accordance with such legislative regulations as the tax commissioner may prescribe. It being the intent of the Legislature that multiple taxation of the same gross income, or gross proceeds of sale, under the same classification by two or more municipalities shall not be allowed, and that gross income, or gross proceeds of sales, derived from activity engaged in or carried on within this state, that is presently subject to state tax under section two-c or two-h [ c or h], article thirteen, chapter eleven of this code, which is not taxed or taxable by any other municipality of this state, may be included in the measure of tax for any municipality in this state, from which the activity was directed, or in the absence thereof, the municipality in this state in which the principal office of the taxpayer is located. Nothing in this subsection (e) shall be construed as permitting any municipality to tax any activity that has a definite site outside its taxing jurisdiction. (f) Where the governing body of a municipality imposes a tax authorized by this section, such governing body shall have the authority to offer tax credits from such tax as incentives for new and expanding business located within the corporate limits of the municipality. (g) Administrative provisions. - The ordinance of a municipality imposing a business and occupation or privilege tax shall provide procedures for the assessment and collection of such tax, which shall be similar to those procedures 2

4 in article thirteen [ et seq.], chapter eleven of this code, as in existence on June thirtieth, one thousand nine hundred seventy-eight, or to those procedures in article ten [ et seq.], chapter eleven of this code, and shall conform with such provisions as they relate to waiver of penalties and additions to tax. 3. LICENSE TAX [8-13-4] Whenever anything, for which a state license is required, is to be done within the corporate limits of any municipality, the governing body thereof shall have plenary power and authority, unless prohibited by general law, to require a municipal license therefore and for the use of the municipality to impose a reasonable tax thereon which may not exceed the amount of the state license tax. Upon proper application for such municipal license and payment of the prescribed reasonable tax by any person who has a valid and subsisting state license, such municipal license shall be issued. 4. LIQUOR / WINE TAX/ PRIVATE CLUBS [8-13-7] RETAIL [60-3a-12e] Every municipality shall have plenary power and authority to levy and collect a tax upon all purchases within such municipality of intoxicating liquors from the alcohol beverage control commissioner, from any person licensed to sell wine at retail to the public under the provisions of article eight [ et seq.], chapter sixty of this code,, or from distributors licensed to sell or distribute wine pursuant to said article eight: Provided, That no municipality shall have authority to levy or collect any such tax on the intoxicating liquors sold by or purchased from holders of a license issued under the provisions of article seven [ et seq.], chapter sixty of this code. The tax shall be levied upon the purchaser and shall be added to and collected with the price of purchase. The tax shall not exceed five percent of the purchase price. A copy of any ordinance imposing the tax authorized by this section shall be certified by the mayor of the municipality to the West Virginia alcohol beverage control commissioner by appropriate rules and regulations shall provide for the collection of such tax upon all purchases within such municipality of intoxicating liquors from the alcohol beverage control commissioner, from any person licensed to sell wine at retail pursuant to the provisions of article eight [ et seq.], chapter sixty of this code, or from distributors licensed to sell or distribute wine pursuant to said article eight, and for distribution thereof to the respective municipalities for which the same shall be collected. Such rules and regulations shall provide that all such taxes shall be deposited with the state treasurer and distributed quarterly by the treasurer upon warrants of the auditor payable to the municipality. 3

5 Every municipality shall have plenary power and authority to levy and collect a fee from any private club licensee whose premises are situate therein as authorized in section seven [60-7-7], article seven, chapter sixty of this code. A municipality may invoke the authority granted by section 4, article 13, Chapter 8 and section 12(a) article 3A Chapter 60 of this code to require an annual license from each retail licensee and require payment for the license in amounts not to exceed the amounts provided in this section: $1, class A, $1, class B. 5. HOTEL / MOTEL TAX (MUNICIPAL COLLECTS) [7-18-2] Each city shall have plenary power and authority to levy and collect an excise tax upon the occupancy of hotel rooms within the corporate limits of such city; but the rate of such tax shall not exceed six percent of the cost of the hotel room or rooms. The tax shall be levied on the person paying the consideration for the occupancy of the hotel room and shall be collected by the hotel as part of the consideration paid for the use of the hotel room. The tax shall not be levied on any person paying the consideration for the occupancy of a hotel room for thirty or more consecutive days. All revenues collected city from any such hotel occupancy tax shall be distributed as follows: the first 50% shall be distributed to the Convention and Visitors Bureau of that City, the next 50% may be expended for the following purposes and none other: (1) Planning, construction, reconstruction, establishment, acquisition, improvement, renovation, extension, enlargement, equipment, maintenance, repair and operation of convention facilities including, but not limited to, arenas, auditoriums, civic centers and convention centers; (2) the payment of principal or interest or both on municipal bonds issued pursuant to the provisions of article sixteen [ et seq.] of this chapter, the proceeds from the sale of which were used to finance convention facilities; (3) the promotion of conventions; or any combination of the foregoing (4) Parks, Recreation, (5) Promotion of the Arts (6) Historic Sites, (7) Beautification projects. If a city annexes a hotel/motel into the city, it may not assess the hotel-motel tax on the property unless the county discontinues the assessment of said tax. 6. PUBLIC UTILITY TAX (2%) (MUNICIPAL COLLECTS) [8-13-5a] Every municipality shall have plenary power and authority to levy and collect an excise tax on the privilege of purchasing, using or consuming, within the corporate limits of such municipality, public utility services and tangible personal property from public utilities subject to the jurisdiction of the public service commission of West Virginia. Such tax shall be computed on the basis of 4

6 an amount not to exceed two percent of the gross amount of each periodic statement rendered such purchasers or consumers by such public utilities: Provided, however, that sales of tangible personal property such as appliances or the like, as distinguished from the public service supplied, shall not be included in the gross amount subject to the measure of this tax. Such purchasers or consumers shall pay to such public utilities the amount of the tax levied pursuant to this section which shall be added to and constitute a part of the cost of the service or property so purchased or consumed and shall be collective as such by said public utilities who shall account to the municipality levying same for all tax paid by such purchasers or consumers pursuant to the provisions of any ordinance imposing such tax. Any ordinance imposing such tax shall require the collection thereof uniformly from all purchasers and consumers of all such services and property within the corporate limits of such municipality and contain reasonable rules and regulations governing the collection thereof by the utilities and the method of its payment and accounting to the municipality: Provided, That such tax shall not be effective until the municipality gives sixty days written notice by certified mail to any utility doing business therein of the effective date of the ordinance. Any required separation of gross income shall occur in said ordinance whenever necessary to comply with state or federal law: Provided,That the tax authorized by this section shall not be levied upon charges for telephone services which are paid by the insertion of coins into coin-operated telephones, and specific charges for telephone calls to points outside the taxing municipality. Notwithstanding any other provisions of the law to the contrary contained in the Code of West Virginia, one thousand nine hundred thirty-one, as amended, the provisions of this section are in addition to all other taxing authority heretofore granted municipalities. 7. AMUSEMENT TAX ( MUNICIPAL COLLECTS ) [8-13-6] 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 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 one cent 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. 5

7 8. HORSE AND DOG RACING TAX [8-13-8] Every municipality within the corporate limits of which a horse racetrack or dog racetrack is located in whole or in part shall have plenary power and authority to impose upon the operator of the track a daily license tax for the privilege of conducting horse racing or dog racing within the corporate limits of the municipality. Such daily license tax shall not exceed the amount of the daily license tax due from such operator to the state under the provisions of article twenty-three [ et seq.], chapter nineteen of this code. The daily license tax hereby authorized shall not be applicable to any local, county or state fair, horse show or agricultural or livestock exposition at which horse racing or dog racing is conducted for not more than six days. A municipal license tax on horse racing or dog racing may be imposed under the provisions of this section but not under the provisions of section four [8-13-4] of this article. 9. MOTOR VEHICLE OPERATORS TAX [8-13-9] (not used) Every municipality shall have plenary power and authority to levy and collect an annual motor vehicle operator's license tax not to exceed two dollars. The tax shall apply only to inhabitants of the municipality. 10. DOMESTIC ANIMAL TAX [ ] Every municipality shall have plenary power and authority to levy and collect an annual license tax upon the privilege of keeping a domestic animal within the corporate limits of the municipality. 11. COAL SEVERANCE TAX ( STATE COLLECTS ) 11-13A-6 Distributed quarterly (.25% of the additional Severance tax collected distributed to municipalities-formula determined by population) 12. OIL AND GAS SEVERANCE TAX ( STATE COLLECTS ) 11-13A-2 Distributed annually (.25% of the additional Severance tax collected distributed to municipalities- formula determined by population) 6

8 13. SPECIAL CHARGES FOR MUNICIPAL SERVICES FOR ANY ESSENTIAL OR SPECIAL SERVICE INCLUDING, BUT NOT LIMITED TO: [ ] By Ordinance a. Police and Fire Protection b. Ambulance Fee c. Parking Facilities d. Parks and Recreation e. Street Cleaning f. Street Lighting g. Street Maintenance and Improvements h. Sewerage and Sewage Disposal i. Collection and Disposal of Garbage, Refuse, Waste, Ashes, Trash and any Other Similar Matter. j. Building Permits k. Parking Meters and Off Street Parking l. Cemeteries m. Municipal Fees Notwithstanding any charter provisions to the contrary, every municipality which furnishes any essential or special municipal service, including, but not limited to, police and fire protection, parking facilities on the streets or otherwise, parks and recreational facilities, street cleaning, street lighting, street maintenance and improvement, sewerage and sewage disposal, and the collection and disposal of garbage, refuse, waste, ashes, trash and any other similar matter, shall have plenary power and authority to provide by ordinance for the installation, continuance, maintenance or improvement of such service, to make reasonable regulations with respect thereto, and to impose by ordinance upon the users of such service reasonable rates, fees and charges to be collected in the manner specified in the ordinance: Provided, That any sewerage and sewage disposal service and any service incident to the collection and disposal of garbage, refuse, waste, ashes, trash and any other similar matter shall be subject to the provisions of chapter twenty-four [ et seq..], or this code. The municipality shall not, however, have a lien on any property as security for payments due under such ordinance. Notwithstanding the provisions of section four [8-11-4], article eleven of this chapter, any ordinance enacted or substantially amended under the provisions of this section shall be published as a Class II legal advertisement in compliance with the provisions of article three [ et seq.], chapter fifty-none of this code, and the publication area for such publication shall be such municipality. In the event thirty percent of the qualified voters of the municipality by petition duly signed by them in their own handwriting and filed with the recorder of the municipality within fifteen days after the expiration of such publication protest against such ordinance as enacted or amended, the ordinance shall not become effective until it shall be ratified by a majority of the legal votes cast thereon by the qualified voters of such 7

9 municipality at a regular municipal election or special municipal election, as the governing body shall direct. Voting thereon shall not take place until after notice of such submission shall gave been given by publication as above provided for the publication of the ordinance after it is adopted or substantially amended. The powers and authority hereby granted to municipalities and to the governing bodies thereof are in addition and supplemental to the powers and authority named in any charters thereof. Notwithstanding any other provisions of this section, in the event rates, fees and charges herein provided for shall be imposed by the governing body of any municipality for the purpose of replacing and in amounts approximately sufficient to replace in its general fund such amounts approximately sufficient to replace in its general fund such amounts as shall be appropriated to be paid out of ad valorem taxes upon property within the municipality pursuant to an election duly called and held under the Constitution and laws of the State to authorize the issuance and sale of general obligation bonds of the municipality for public improvement purposes, in the call for which election it shall be stated that the governing body of the municipality proposes to impose rates, fees and charges in specified, which shall be related to the public improvement proposed to be made with the proceeds of the bonds, no notice, publication of notice, or referendum or election or other condition or prerequisite to the imposition of such rates, fees and charges shall be required or necessary other than the legal requirements for issuance and sale of such general obligation bonds. 14. Municipal Sales and Use Tax: West Virginia Code provides three different methods by which municipalities may impose a municipal sales and use tax: 1) Alternative Municipal Use Tax (alter [8-13C-1 thru 14] 2) Sales Tax for Home Rule Cities [8-1-5A] 3) Pension Relief Municipal Use Tax [8-13C-1 thru 14] Municipal Sales and Use Tax Guidelines 1) Alternative Municipal Use Tax: Municipalities that do not impose a business and occupation tax are authorized in W. Va. Code 8-13C-4 and 5 to impose municipal sales and use taxes at a rate not to exceed one percent. Municipalities that impose a business and occupation tax must either repeal their business and occupation tax or qualify under one of the other options. 2) Sales Tax for Home Rule Cities. Municipalities that receive permission from the Municipal Home Rule Board established in W. Va. Code 8-1-5A to impose a municipal sales and use tax may impose a municipal sale tax at a rate not to exceed one percent. 3) Pension Relief Municipal Use Tax. For municipalities that meet the qualifications of having severely underfunded liabilities in their police and fire pension funds, a municipality may impose a municipal sales tax at a rate not to exceed one percent which proceeds must be used directly to reduce unfunded liabilities of the funds. As of 7/1/17 there were no qualifying municipalities in West Virginia. 8

10 Requirements of Municipal Sales and Use Tax In general, transactions subject to municipal sales and use taxes must also be subject to State sales and use taxes. If a transaction is exempt from State sales and use taxes, the transaction is also exempt from municipal sales and use taxes. Municipal sales and use taxes may not apply to: Sales and uses of motor fuels that are subject to the motor fuel excise taxes imposed by W. Va. Code 11-14C-1 et seq. Sales and leases of motor vehicles that are subject to the sales tax imposed in W. Va. Code c. Transactions such as satellite television which municipalities are prohibited from taxing under federal law. Municipal sales and use taxes must be administered, collected and enforced by the State Tax Commissioner. Municipal sales and use taxes are due when State sales and use taxes are due. In general, most businesses remit tax collected during one calendar month on or before the 20th day of the next calendar month. Taxes collected during the month of December must be remitted by January 30 of the next calendar year. Depending upon the amount of sales taxes remitted, a business may be a quarterly or annual remitter of sales and use taxes. Taxes paid quarterly are due on the 20th day of the calendar month following the calendar quarter during which sales taxes were collected. Large taxpayers may be required to remit taxes collected during the first 15 days of June by the 20th day of June. This shifts some taxes otherwise due July 20th to June 20th. Municipalities are required to allow as a credit against their municipal use tax the amount of sales taxes lawfully paid to another municipality at the time goods or services were purchased. Effective date. - The charter of a municipality or its ordinances may provide rules for when an adopted ordinance take effect. When those rules do not allow an ordinance adopted in calendar year one to take effect on July 1 of calendar year two, an effective date section should be included in the ordinance which provides a delayed internal effective date. For example, a sales and use tax ordinance that is adopted by the governing body on December 15th that takes affect five days after its adoption should include an effective date section that provides vendors have no duty to collect and purchasers and users have no duty to pay the municipality's sales and use taxes until that applicable July 1st date and then as to sales made, purchases made and to uses on and after that July 1st date. Special fund doctrine. General revenue dollars cannot be used to pay debt obligations of the municipality without a vote of the people. However, municipal sales and use tax collections are a new source of revenue and those dollars can be deposited in a special revenue fund established by the municipality rather than in its 9

11 general revenue fund. Moneys in the special revenue fund can then be used to pay debt service on revenue bonds issued by the municipality. This option is available to a municipality only before municipal sales and use tax collections are deposited in the municipality's general revenue fund. We suggest that if a municipality desires to pursue this election, it have a discussion with a lawyer knowledgeable about West Virginia public finance law. Process Once a municipality receives approval from the Municipal Home Rule Board to impose a municipal sales and use tax, the municipality must draft its sales and use tax ordinance. To assist municipalities in drafting their ordinances, the State Tax Department has prepared a model ordinance. It is highly recommended that the draft ordinance imposing the tax be submitted to the State Tax Commissioner for review and comment before the draft ordinance is read a first time by the governing body of the municipality. State Tax Commissioner 1001 Lee Street, East Charleston, WV A proposed municipal sales and use tax ordinance must be read two times as required by W. Va. Code At least 5 days before the meeting of the governing body at which the ordinance imposing a sales and use tax will be adopted, the governing body shall cause notice of the proposed adoption of the proposed ordinance to be published as a Class 1-0 legal advertisement in compliance with the provisions of article three, chapter fiftynine of the Code, and the publication area for such publication shall be the municipality. The notice must state the subject matter and general title or titles of the proposed ordinance, the date, time and place of the proposed final vote on adoption, and the place or places within the municipality where the proposed ordinance may be inspected by the public. A reasonable number of copies of the proposed ordinance must be kept at the place or places and be made available for public inspection. The notice must also advise that interested parties may appear at the meeting and be heard with respect to the proposed ordinance. The proposed ordinance may not be materially amended at the same meeting at which finally adopted. After the proposed ordinance imposing a sales and use tax is adopted a certified copy must be sent to the State Tax Commissioner. State Tax Commissioner 1001 Lee Street, East Charleston, WV Note: The certified copy of the adopted sales and use tax ordinance must be sent to the State Tax Commissioner at least 180 days before the first day of the calendar 10

12 quarter on which the State Tax Commissioner will begin to collect the tax. Under WVCSR , new sales and use taxes will be collected beginning July 1. When a copy of the certified ordinance is sent to the State Tax Commissioner, the municipality must also provide, in an Excel spreadsheet, the municipality's rates and boundaries database (see discussion infra), and such other information as the State Tax Commissioner may require. Rate and Boundary Data Base Each municipality that imposes a sales and use tax must provide the State Tax Commissioner, in an Excel spreadsheet, a database that contains all of the nine-digit zip codes located, in whole or in part, within the geographic boundaries of the municipality. Nine-digit zip codes were developed by the United States Postal Service to assist in the delivery of mail. Consequently, zip codes, whether a five-digit zip code or a ninedigit zip code area may transcend the geographic boundary of the municipality. Nine-digit zip codes will be used by Internet sellers, catalogue sellers and telemarketers to determine what rates of sales and use taxes to apply to the purchase price. There may be only one municipal sales and use tax rate per ninedigit zip code. Consequently, when the nine-digit zip crosses the municipal boundary line, the municipal sales and use tax rate Internet sellers, for example, will charge customers residing in that nine-digit zip code will be zero. When this happens, the single municipal sales tax rate for that nine-digit zip code will be zero, in the case of Internet sellers, catalogue sellers and telemarketers. Note: When a retailer maintains a place of business within the portion of the ninedigit zip code area that is within the municipality, the retailer must collect that municipality's sales and use tax when the sales transaction is completed at the retailer's place of business. When services are rendered within the municipality, the service provider must collect that municipality's sales and use tax. When a retailer located outside the municipality delivers a purchased product to a customer at a location within the municipality, the retailer must collect that municipality's sales and use tax. Caveat: To facilitate compliance by vendors with the municipal sales and use tax law, we suggest that on roads leading into and out of the municipality, the municipality clearly mark the point at which one enters or leaves the municipality. Sometimes, municipalities will annex territory, business located within the annexed territory must begin to collect the municipality's sales and use tax on the effective date of the annexation. To minimize confusion, we suggest that ordinances annexing territory be made effective on the first day of a calendar quarter that begins 60 days after the annexation order is adopted. Similarly, sometimes a municipality will deannex territory. When territory is de-annexed, we suggest that the de-annexation ordinance be made effective on the first day of a calendar quarter that begins 60 days after the de-annexation ordinance is adopted. In either event, the municipality must promptly notify the State Tax Commissioner or the boundary adjustment and furnish the State Tax Commissioner with an updated boundary database. 11

13 Distribution of Collected Sales and Use Taxes The State Treasury will deliver sales and use taxes collected for a municipality to that municipality on a quarterly basis. The amount delivered will be a net amount. Gross tax collected for the municipality Less refunds allowed Less Tax Commissioner's administrative fee Amount to be distributed Requirements of Municipalities Imposing Sales and Use Taxes As stated earlier, municipal sales and use taxes must be administered, collected and enforced by the State Tax Commissioner. A municipality may not administer its sales tax. A new ordinance imposing a municipal sales and use taxes may take effect no sooner than the first day of July that begins 180 days after the municipality furnishes the State Tax Commissioner with a certified copy of its ordinance imposing sales and use taxes, its boundaries database, and any other information required by the Tax Commissioner. See W. Va. Code St. R et seq. A municipality that imposes a municipal sales and use tax and changes its municipal boundaries must promptly notify the State Tax Commissioner of the boundary change or changes; the date the boundary change(s) takes effect; and update its boundaries data base. DISCLAIMER: The West Virginia Municipal League, Inc. (the League ) is a West Virginia chartered non-profit organization with approximately 200 membermunicipalities formed pursuant to W.Va. Code to disseminate information to and provide advocacy on behalf of West Virginia municipalities in matters of common concern. This document is designed to provide accurate and authoritative information regarding the subject matter covered. It is provided with the understanding that the West Virginia Municipal League, Inc. and its officers, members, employees and agents are not engaged in rendering legal, accounting or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. Adopted from a Declaration of Principles Jointly Adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations. The League strives to support participating municipalities in exchanging information and coordinating approaches to address municipal revenue administration issues and challenges. Should you have any recommendations for additional publications, please contact our staff. 12