(a) Upon every person engaging or continuing within this City in the business of selling at retail any tangible property whatsoever, real or personal, including the sale of food, and the services incident to the sale of food in hotels, restaurants, cafeterias, confectioneries and other public eating houses, except sales by any person engaging or continuing in the business of horticulture, agriculture, or grazing, or of selling stocks, bonds or other evidences of indebtedness, there is likewise hereby levied, and shall be collected, a tax equivalent to thirty-five one hundredths of one percent (.35%) of the gross income of the business.
(b) Sales at Retail Defined: For purposes of the tax imposed by this section, the definition of “sales at retail” as defined by the West Virginia Code of State Regulations Title 110 Series 26 “Municipal Business and Occupation Tax,” as amended from time to time, shall be and is incorporated herein by reference.
(c) Sales at Wholesale Defined: For purposes of the tax imposed by this section the definition of “sales at wholesale” as defined by the West Virginia Code of State Regulations Title 110 Series 26 “Municipal Business and Occupation Tax,” as amended from time to time, shall be and is incorporated herein by reference.
(Ord. 1736. Passed 4-25-17.)