(a) The Tax Commissioner is required by W. Va. Code § 11-15B-35 to maintain a database for all jurisdictions levying a sales or use tax in this state. The Town of Nutter Fort shall furnish the Tax Commissioner with information the Tax Commissioner requires for that database that will allow the Tax Commissioner to maintain a database that assigns each five-digit and nine-digit zip code within the Town of Nutter Fort to the proper rate of tax. If any nine-digit zip code area includes area outside the Town of Nutter Fort, the single state and local rate assigned to that area in the Tax Commissioner’s database will be the lowest rate applicable to that area: provided, that, when sales occur at and are sourced to a physical location of the seller located in the Town of Nutter Fort in that nine-digit zip code area, the seller shall collect the tax imposed by § 781.03 of this article.
(b) Whenever boundaries of the Town of Nutter Fort change, whether by annexation or de-annexation, the Town Recorder or their designee shall promptly notify the Tax Commissioner in writing of the change in boundaries; provide the Tax Commissioner with the nine-digit zip code or codes for the area annexed or de-annexed; and any other information the Tax Commissioner may require to maintain the database. An ordinance annexing property into the Town of Nutter Fort, or an ordinance removing property from the corporate limits of the Town of Nutter Fort may not take effect any sooner than the first day of a calendar quarter that begins 60 day after the Town of Nutter Fort provides written notice to the tax commission of a change in the municipal boundaries.
(c) The nine-digit database shall be maintained by the Town of Nutter Fort until such time as the Tax Commissioner allows use of a different system to determine whether a location is within or outside the corporate limits of the Town of Nutter Fort.
(Ord. 2020-04, passed 12-8-2020)