None of the provisions of this article shall be construed to assess the town’s business and occupation tax upon any activity, occupation or privilege that is exempt from the town’s business and occupation tax under provisions of W.Va. Code Ch. 11, Art. 13, § 25, as amended, or any other provision of the West Virginia Code, nor shall the rate of the town’s tax on any particular activity, occupation or privilege exceed the maximum tax rate permitted under provisions of the West Virginia Code.
(Ord. 1990-05, passed 6-12-1990; Ord. passed 3-26-1991)