§ 38.050 MUNICIPAL SALES AND SERVICE AND USE TAX BASES.
   The taxable base of the taxes imposed by §§ 38.047 and 38.048 shall be identical to the sales and service and use tax base of this state except as provided in § 38.051, unless otherwise prohibited by federal law as required by W. Va. Code 11-15B-34.
(Ord. passed 1-6-2015)