In accordance with the authority set forth in West Virginia Code §8-1-5a, effective on and after the first day of July, 2017, a Municipal Use Tax is hereby levied and imposed on the use within the City of Moundsville of tangible personal property, customer software, and taxable services, and the rate of one percent ( 1%) of the purchase price of such property or taxable services, subject to the following:
(a) The base of the Municipal Use Tax imposed herein shall be identical to the base of the Use Tax imposed pursuant to the provisions of West Virginia Code Chapter 11, Article 15; and,
(b) Except for the exemption provided in West Virginia Code § 11-15-9f, all exemptions and exceptions from Use Tax imposed pursuant to West Virginia Chapter Code 11, Article 15A apply to the Municipal Use Tax; and
(c) Uses of motor vehicles subject to the tax imposed under West Virginia Code § 11-15-3c and uses of gasoline and special fuel are not subject to the Municipal Use Tax herein imposed; and,
(d) The Municipal Use Tax herein imposed is subject to the sourcing rules set forth in West Virginia Code Chapter 11, Article 158.
(Passed 12-6-16.)