(a) The Municipal Home Rule Board on October 6, 2014, approved the City of Fairmont's Home Rule Plan to enact a consumers sales and service tax and a use tax pursuant to West Virginia Code §8-1-5a without the limiting restrictions in West Virginia Code §§8-13C-1 et seq.. In accordance with the Home Rule Plan; the City Council herby finds and declares that the adoption by this City for its consumers sales and service tax and use tax provisions of the code of West Virginia, as amended relating to imposition, administration, collection and enforcement of the state consumers sales and service tax codified in West Virginia Code §§11-15-1 et seq., the state use tax codified in West Virginia Code §§11-15A-1 et seq., and the streamlined sales and use tax act codified in West Virginia Code §§11-15B-1 et seq., will (1) simplify collection of the taxes, (2) simplify preparation of consumers 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 article be construed so as to accomplish the foregoing purposes.
(Ord. 1655. Passed 9-8-15.)