(a) Upon every person engaging or continuing within the Municipality in the business of selling any tangible property whatsoever, real or personal, including the sale of food and the services incident to the sale of food in hotels, restaurants, cafeterias, confectioneries and other public eating houses, except sales by any person engaging or continuing in the business of horticulture, agriculture or grazing, or of selling stocks, bonds or other evidences of indebtedness, there is likewise hereby levied and shall be collected, a tax equivalent to one-half of one percent (0.5%) of the gross income of the business, except that in the business of selling at wholesale, the tax shall be equal to fifteen one-hundredths of one percent (0.15%) of the gross income of the business. Provided that, on and after July 1, 2020, the respective tax rate at retail provided in this section is reduced such that upon every person engaging or continuing within the Municipality in the business of selling under this section any tangible property whatsoever, real or personal, including the sale of food and the services incident to the sale of food in hotels, restaurants, cafeterias, confectioneries and other public eating houses, except sales by any person engaging or continuing in the business of horticulture, agriculture or grazing, or of selling stocks, bonds or other evidences of indebtedness, there is hereby levied and shall be collected, a tax equivalent to forty one-hundredths percent (0.4%) of the gross income of the business, except that in the business of selling at wholesale, the tax shall be equal to fifteen one-hundredths of one percent (0.15%) of the gross income of the business.
Gross income or gross proceeds of sales derived from sales within West Virginia that is not taxed or taxable by any other municipality are included in the measure of municipal business and occupation tax if the sales are either directed from a location within the Municipality or the taxpayer's principal West Virginia office is located in the Municipality. Without limiting the generality of the foregoing, when the taxpayer has only one (1) office location and this office is located within the Municipality and its activities elsewhere in West Virginia are neither taxed nor taxable by another municipality, the gross income or gross proceeds from those activities are taxable by this Municipality.
Persons domiciled outside the Municipality who solicit sales within the Municipality and sell tangible personal property within the Municipality are doing business in the Municipality, irrespective of the domicile of such persons and irrespective of whether or not such persons maintain a permanent place of business in the Municipality and irrespective of how a sales order is transmitted or processed. If an order is placed in connection with solicitation by a representative (regardless whether there is an employment or agency relationship or whether acting as an independent contractor) who solicits orders within the Municipality, and the tangible personal property is to be delivered in the Municipality, then the gross proceeds of such sales are included in the measure of the tax imposed by this article.
(b) Provided, consistent with an intended purpose of HB 4567 2022RS (but which is not required by state code because the latter act of HB4636, passed on March 12, 2022, amended the same section of State Code without the express recognition of the amendments of the earlier bill), beginning July 1, 2023, the municipal business and occupation or privilege tax on the sale of new automobiles that have never been registered in the name of an individual shall be reduced by fifty percent (50%) percent of the total amount of the tax: Provided, That, effective July 1, 2024, the remaining municipal business and occupation or privilege tax on the sale of new automobiles that have never been registered in the name of an individual shall be reduced by an additional fifty percent (50%) of the total amount of the tax: Provided, however, That effective July 1, 2025, the municipal business and occupation or privilege tax on the sale of new automobiles that have never been registered in the name of an individual shall be completely eliminated. For the purposes of this section an automobile is a self-propelled vehicle used primarily for the transportation of passengers and their effects and operated on the roads and highways by the use of motor vehicle fuel or propelled by one or more electric motors using energy stored in batteries or a combination thereof. An automobile shall include a light-duty truck with an enclosed cabin and an open loading area at the rear and a sport utility vehicle. An automobile does not include a motorcycle.
(Ord. 2023-04. Passed 8-3-23.)
(Ord. 2023-04. Passed 8-3-23.)