(a) The Municipal Home Rule Board on January 15, 2020, approved the home rule plan submitted by the Town of Nutter Fort, thereby allowing the Town of Nutter Fort to reduce the business and occupation tax on certain tax classifications and enact a 1% consumers sales and service tax and a use tax pursuant to W.Va. Code § 8-1-5a without the limiting restrictions in W.Va. Code §§ 8-13C-1 et seq. The Town of Nutter Fort will provide for a 5% reduction in B&O tax through a reduction on rental B&O taxes to a rate of 0.0%. In accordance with its home rule plan, the Town Council hereby finds and declares that the adoption by this town for its consumer sales and service tax and its use tax provisions of the W.Va. Code, 1931, as amended, relating to imposition, administration, collection and enforcement of the state consumers sales and service tax codified in W. Va. Code §§ 11-15-1 et seq., the state use tax codified in W.Va. Code §§ 11-15A-1 et seq., and the Streamlined Sales and Use Tax Act codified in W.Va. Code §§ 11-15B-1 et seq. will:
(1) Simplify collection of the town’s sales and use taxes;
(2) Simplify preparation of municipal sales and use tax returns by taxpayers; and
(3) Improve enforcement of the town’s sales and use taxes.
(b) The Town Council does, therefore, declare that this article be construed so as to accomplish the foregoing purposes.
(Ord. 2020-04, passed 12-8-2020)