(A) The Municipal Home Rule Board, under the authority provided in W. Va. Code 8-1-5a, approved the city’s Home Rule, Phase II Application which included, among other actions, the request for authorization to impose a municipal consumers sales and service tax, and municipal use tax.
(B) The City Council believes that it is in the best interest of the city to provide for financing of the construction or renovation of capital improvements on city property, to promote economic development and growth within the city and take other actions as determined by the City Council to be appropriate.
(C) The City Council has determined that in order to accomplish the objectives stated in division (B) above, it is appropriate to impose sales and use taxes that conform to the state consumers sales and service tax and use tax as codified in W. Va. Code 11-15-1 et seq., 11-15A-1 et seq. and 11- 15B-1 et seq., all of which will be administered, collected and enforced by the State Tax Division at the same time and in the same manner as the consumers sales and service tax codified in W. Va. Code 11- 15-1 et seq., the use tax codified in W. Va. Code 11-15A-1 et seq., and the applicable provisions of the streamlined sales and use tax agreement codified in W. Va. Code 11-15B-1 et seq.
(Ord. passed 1-6-2015)