760.02  IMPOSITION OF A MUNICIPAL SALES AND SERVICE TAX.
   In accordance with the authority as set forth in West Virginia Code §8-1-5a, effective on the first day of July, 2016, there is hereby imposed upon all persons or entities engaging in business within the municipal boundaries of the City of Dunbar a Municipal Sales and Service Tax in an amount equal to one percent (1%) on all sales made and services rendered within the boundaries of the Municipality of the City of Dunbar, subject to the following:
   (a)   The base of the Municipal Sales and Service Tax imposed herein shall be identical to the base of the Consumers Sales and Service Tax imposed pursuant to the provisions of West Virginia Code Chapter 11, Article 15; and,
   (b)   Except for the exemption provided in West Virginia Code §11-15-9f, all exemptions and exceptions from Consumers Sales and Service Tax apply to this Municipal Sales and Service Tax; and
   (c)   Sales of motor vehicles subject to the tax imposed under West Virginia Code §11- 15-3c and sales of gasoline and special fuel are not subject to the Municipal Sales and Service Tax herein imposed; and,
   (d)   The Municipal Sales and Service Tax herein imposed is subject to the sourcing rules set forth in West Virginia Code Chapter 11, Article 15B.
      (Ord. 733.  Passed 12-21-15.)