(A) The Municipal Home Rule Board in July, 2017, approved the amended home rule plan submitted by the city, thereby allowing the city to adopt a municipal sales and service tax and a municipal use tax pursuant to W.Va. Code § 8-l-5a without the limiting restrictions in W.Va. Code §§ 8-13C-1 et seq. In accordance with its amended home rule plan, the Council hereby finds and declares that the adoption by this city for its municipal sales and service tax and its municipal use tax provisions of the Code of West Virginia, 1931, as amended, relating to imposition, administration, collection and enforcement of the state consumers sales and service tax codified in W.Va. Code §§ 11-15-1 et seq., the state use tax codified in W.Va. Code §§ 11-15A-1 et seq. and the Streamlined Sales and Use Tax Act codified in W.Va. Code §§ 11-15B-1 et seq. will:
(1) Simplify collection of the city’s sales and use taxes;
(2) Simplify preparation of municipal sales and use tax returns by taxpayers; and
(3) Improve enforcement of the city’s sales and use taxes.
(B) The Council does, therefore, declare that this subchapter be construed so as to accomplish the foregoing purposes.
(1991 Code, § 6-52) (Ord. 248, passed 12-7-2017)