(a) A person is entitled to a credit against the use tax imposed by Section 764.04 of this article on the use of a particular item of tangible personal property, custom software or taxable service equal to the amount, if any, of sales tax lawfully paid to another municipality for the acquisition of that property, custom software or service: Provided, that the amount of credit allowed may not exceed that amount of use tax imposed by Section 764.04 on the use of the tangible personal property, custom software or taxable service in this City.
(b) For purposes of this section:
(1) "Sales tax" includes a sales tax or compensating use tax lawfully imposed on the use of tangible personal property, custom software or a service by the municipality in which the sale occurred; and
(2) "Municipality" means a municipality, as defined in West Virginia Code §8-1-2, or a comparable unit of local government in another state.
(c) No credit is allowed under this section for payment of any sales or use taxes imposed by this state or any other state. For purposes of this paragraph, "state" includes the fifty states of the United States and the District of Columbia but does not include any of the several territories organized by Congress.
(Ord. 1655. Passed 9-8-15.)