(a) The Town Treasurer shall furnish the Tax Commissioner with information the Tax Commissioner requires for the data base that will allow the Tax Commissioner to maintain a database (as required by West Virginia Code Chapter 11, Article 15B, Section 15) that assigns each five-digit and nine -digit zip codes within the Town to the proper tax rate. If any nine-digit zip code area includes an area outside the boundaries of the Town, the single state and local rate assigned to that area in the Tax Commissioner's database will be the lowest rate applicable to that area; provided, that, when sales occur at and are sourced to a physical location of the seller located in the Town in that nine-digit zip code area, the seller shall collect the tax imposed by Section 777.03.
(b) Whenever the boundaries of the Town change in any manner, the Treasurer shall immediately notify the Tax Commissioner in writing of the change in boundaries; provided the Tax Commissioner with the nine-digit zip code or codes for the area annexed or un-annexed and any other information the Tax Commissioner may require to maintain the database. An ordinance that annexes property into the Town, or an ordinance removing property from the corporate limits of the Town may not take effect any sooner than the first day of a calendar quarter that begins 60 days after the Town provides written notice to the Tax Commissioner of a change in the municipal boundaries.
(c) The nine-digit zip code database shall be maintained by the Town until such time as the Tax Commissioner allows or establishes the use of a different system to determine whether a location is within or outside the municipal boundaries of the Town.
(Passed 12-2-21.)