In accordance with the authority set forth in West Virginia Code §8-1-5a, effective on and after the first day of July, 2016, a Municipal Use Tax is hereby levied and imposed on the use within the City of Dunbar of tangible personal property, custom software, and taxable services, at the rate of one percent (1%) of the purchase price of such property or taxable services, subject to the following:
(a) The base of the Municipal Use Tax herein imposed shall be identical to the base of the use tax imposed pursuant to West Virginia Code Chapter 11, Article 15A; and,
(b) Except for the exemptions provided in West Virginia Code §11-15-9f, all exemptions and exceptions from the use tax imposed pursuant to West Virginia Code Chapter 11, Article 15A apply to the Municipal Use Tax herein imposed; and,
(c) Uses of motor vehicles subject to the tax imposed under West Virginia Code § 11-15-3c and uses of gasoline and special fuel are not subject to the Municipal Use Tax herein imposed; and,
(d) The Municipal Use 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.)