The taxes imposed by this article do not apply to:
(a) The sale or use of motor fuel, as defined in West Virginia Code §§11-14C-1 et seq.
(b) The sale or use of motor vehicles subject to the tax imposed by West Virginia Code §11-15-3c.
(c) The purchase or use of any tangible personal property, custom software or service that the City is prohibited from taxing under the laws of this State or the laws of the United States.
(d) The tax imposed by Section 764.03 does not apply to any transaction that is exempt from the tax imposed by West Virginia Code §11-15-1 et seq., except that the exemption provided under West Virginia Code §11-15-9f does not apply to municipal sales and use taxes.
(e) The tax imposed by Section 764.04 does not apply to any purchase upon which the tax imposed by Section 764.03 has been paid or which is exempt from the tax imposed by West Virginia Code § 11-15A-1 et seq., except that the exemption provided under West Virginia Code §11-15-9f does not apply to municipal sales and use taxes.
(f) The municipal sales and service tax and use tax imposed herein applies solely to tangible personal property, custom software and services that are sourced to the municipality. The municipal sales and service tax and use tax imposed herein are subject to the sourcing rules set forth in West Virginia Code §11-15B-1 et seq. (Ord. 1655. Passed 9-8-15.)