767.06 STATE AND LOCAL TAX BASES.

The taxable base of the taxes imposed by Sections 767.03 and 767.04 of this article shall be identical to the sales and use tax base of this State except as provided in section [7] of this article, unless otherwise prohibited by federal law, as required by W. Va. Code§ 11-15B-34.

(Ord. 474. Passed 10-3-22.)

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