(a) The Tax Commissioner is required by W.Va. Code§ 11-15B-35 to maintain a database for all jurisdictions levying a sales or use tax in this State. The City shall furnish the Tax Commissioner with information the Tax Commissioner requires for that database that will allow the Tax Commissioner to maintain a database that assigns each five-digit and nine-digit zip code within the City to the proper rate of tax. If any nine-digit zip code area includes area outside this City, the single state and local rate assigned to that area in the Tax Commissioner's database will be the lowest rate applicable to that area: Provided, that, when sales occur at and are sourced to a physical location of the seller located in the City in that nine digit zip code area, the seller shall collect the tax imposed by Section 203.03
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(b) Whenever boundaries of the City change, whether by annexation or de-annexation, the City Collector shall promptly provide the Tax Commissioner with a certified copy of the ordinance adding or detaching territory from the Municipality. The ordinance must reflect the effective date of the change; provided, that any municipal sales and service tax or use tax will be effective in annexed areas until July 1st following 180 days' notice to the Tax Commissioner of the change in boundary. Additionally, the following must be provided to the Tax Commissioner: a map of the City clearly showing the annexed area or de-annexed, the nine-digit zip code or codes for the area annexed or de-annexed and any other information the Tax Commissioner may require to maintain the database.
(Ord. 1-20-15.)