Gross income or gross proceeds of sales derived from services within West Virginia which are not taxed or taxable by any other municipality are included in the measure of Moundsville business and occupation tax if the services are either directed from a Moundsville location or the taxpayer's principal West Virginia office is located in Moundsville. Without limiting the generality of the foregoing, when a taxpayer has only one (1) office location and this office is located within the municipal limits of the City of Moundsville and its activities elsewhere in West Virginia are neither taxed not taxable by another municipality, the gross income or gross proceeds from those activities are taxable by the City of Moundsville.
(Ord. 1-7-03.)