(a) The Municipal Home Rule Board on August 14, 2019 approved the home rule plan submitted by Barboursville, Cabell County, West Virginia, thereby permitting the City to adopt a municipal sales and use tax pursuant to W. Va. Code §8-1-5a without the limiting restrictions in W.Va. Code §8-13C-1 et seq. In accordance with its home rule plan, the Council hereby finds and declares that the adoption by the City for its municipal sales and service tax and its municipal use tax, provisions of the Code of West Virginia, 1931, as amended, relating to imposition, administration, collection and enforcement of the state consumers sales and service tax codified in W.Va. Code §11-15-1 et seq., the state use tax codified in W.Va. Code §11-15A-1 et seq., and the Streamlined Sales and Use Tax Act codified in W. Va. Code §11-15B-1 et seq. will: (1) simplify collection of the City's sales and use taxes; (2) simplify preparation of municipal sales and use tax returns by taxpayers; and (3) improve enforcement of the City's sales and use taxes.
(b) The Council does, therefore, declare that this article be construed so as to accomplish the foregoing purposes.
(Ord. 2019-05. Passed 10-15-19.)