(a) This article shall take effect July 1, 2016.
(b) Upon its adoption, the City attorney shall forthwith provide the tax commissioner with a certified copy of this ordinance along with the nine-digit zip code file for addresses located within the boundaries of the City and such other information as the Tax Commissioner may need to administer, collect and enforce the taxes imposed by this article.
(c) Collecting and remitting by vendors of the taxes imposed by this article and payment of those taxes by purchasers shall begin and first apply to sales and purchases made on and after the first day of July, 2016 as provided in a legislative rule promulgated by the Tax Commission and codified as W. Va. Code St. R. § 110-28-1 et seq.
(Ord. 1655. Passed 9-8-15.)