(A) (1) The state is required by W. Va. Code 11-15B-35 to maintain a database of all jurisdictions levying a sales or use tax in this state.
(2) The city shall furnish the Tax Commissioner with information the state requires for that database that will allow the state to maintain a database that assigns each five-digit and nine-digit zip code within the state to the proper tax rates and jurisdictions.
(3) The state must apply the lowest combined tax rate imposed in the zip code area if the area includes more than one tax rate in any level of taxing jurisdiction; provided, that, when sales are sourced to a physical location within the boundaries of the city, the seller shall collect the tax imposed by § 38.047.
(B) Whenever boundaries of the city change, whether by annexation or de-annexation, the City Treasurer shall promptly notify the Tax Commissioner in writing of the change in boundaries and provide the Tax Commissioner with the nine-digit zip code or codes for the addresses located within the boundaries of the city as well as the area annexed or de-annexed, a certified copy of the ordinance adding to or detaching territory from the city, which must reflect the effective date of the change, a map of the city clearly showing the territory added or detached and any other information the Tax Commissioner may require or is required by W. Va. Code 110-28-8.
(Ord. passed 1-6-2015)