The municipal sales and service tax and use tax imposed pursuant to this article shall be in addition to the State consumer sales and service tax and use tax imposed pursuant to articles 15, 15A and 15B of the Code of West Virginia, 1931, as amended, on sales made and services rendered within the boundaries of the City of Charles Town and, except as exempted or excepted, all sales made and services rendered within the boundaries of the City of Charles Town shall remain subject to the tax levied by the articles 15, 15A and 15B. Further, the municipal sales and service tax and use tax imposed pursuant to this article shall be imposed in addition to any tax imposed pursuant to the provisions of West Virginia Code§ 7-18-1, §8-13-6, § 8-13-7, and §8-38-12.
(Passed 1-20-15.)