765.06 STATE AND LOCAL TAX BASES.

The taxable base of the taxes imposed by Sections 765.03 and 765.04 of this article shall be identical to the sales and use tax base of this state except as provided in Section 765.07 of this article, unless otherwise prohibited by federal law as provided in W. Va. Code § 11-15B-34.

(Ord. 2019-05. Passed 10-15-19.)

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