§ 38.051 EXCEPTIONS.

   (A)   The taxes imposed by this subchapter do not apply to:

      (1)   The sale or use of motor fuel, as defined in W. Va. Code 11-14C-1 et seq.;

      (2)   The sale or use of motor vehicles subject to the tax imposed by W. Va. Code 11- 15-3c;

      (3)   The purchase or use of any tangible personal property, custom software or service that the city is prohibited from taxing under the laws of this state;

      (4)   The tax imposed by § 38.047 does not apply to any transaction that is exempt from the tax imposed by W. Va. Code 11-15-1 et seq., except for the exemption provided under W. Va. Code 11-15-9f; and

      (5)   The tax imposed by § 38.048 does not apply to any purchase upon which the tax imposed by § 38.047 has been paid.

   (B)   The municipal sales and service tax and use tax imposed herein applies solely to tangible personal property, custom software and services that are sourced to the municipality. The municipal sales and service tax and use tax imposed herein are subject to the sourcing rules set forth in W. Va. Code 11-15B-1 et seq.

(Ord. passed 1-6-2015)