The municipal sales and service tax and municipal use tax imposed pursuant to this subchapter shall be in addition to the consumers sales and service tax and use tax imposed pursuant to W. Va. Code 11-15-1 et seq. and 11-15A-1 et seq. on sales made and services rendered and on the use of tangible personal property, custom software, or taxable services within the boundaries of the city and, except as exempted or excepted, all sales made and services rendered and on the use of tangible personal property, custom software, or taxable services within the boundaries of the city shall remain subject to the tax levied by those Articles of the state code. Further, the municipal sales and service tax and municipal use tax imposed pursuant to this subchapter shall be imposed in addition to any tax imposed pursuant to the provisions of W. Va. Code 7-22-1, 8-13-6, 8-13-7, and 8-38-12.
(Ord. passed 1-6-2015)