785.01 CITY COUNCIL FINDINGS.
   Whereas, the common Council of Paden City has determined the need to adopt the one percent (1%) sales tax.
   (a)    A municipal sales and service tax and a municipal use tax pursuant to W. Va. Code § 8-13C-4(b). City Council of Paden City declares that the adoption by this City for its municipal sales and service tax and its municipal use tax provisions of the Code of West Virginia, 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-I5A-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 City's sales and use taxes,
      (2)    Simplify preparation of municipal sales and use tax returns by taxpayers; and
      (3)    Improve enforcement of the City's sales and use taxes.
   (b)    The City Council does, therefore, declare that this article be construed so as to accomplish the foregoing purposes.
      (Ord. 11-9-20.)