The ordinance from which this Article derives shall take effect from its adoption by City Council as provided in Section 2.201 of the Charter of this City. Upon its adoption, the City Finance Director shall forthwith provide the Tax Commissioner with a certified copy of this ordinance along with a description of the boundaries of the City, the nine-digit zip codes for addresses located within the boundaries of the City and such other information as the Tax Commissioner may need to administer, collect and enforce the taxes imposed by this Article, notwithstanding the fact that the ordinance from which this Article derives is effective upon its adoption, collection by vendors of the taxes imposed by this Article and payment of those taxes by purchasers is initially suspended and shall begin and first apply to sales and purchases made on and after the first day of the calendar quarter that begins at least 60 days after the Tax Commissioner first notified vendors, as provided in W. Va. Code §11-15B-35, of the adoption of this ordinance and their obligation to collect and remit the taxes imposed by this Article, except that both collection and payment of the tax on sales made by catalogue is initially suspended and shall first apply to sales and purchases made by catalogue on and after the first day of the calendar quarter that begins 120 days after vendors making catalogue sales are first notified, as provided in W. Va. Code §11-1SB-35, of the adoption the ordinance from which this Article derives and their obligation to collect and remit the taxes imposed by this Article. All businesses selling tangible personal property or furnishing services subject to the tax imposed by this Article on and after the first day of the calendar quarter on which collection begins shall, on and after that day, collect and remit the taxes imposed by this Article whether or not they received notice from the Tax Commissioner under W. Va. Code § 11-15B-35.
(Ord. 0-1500. Passed 12-16-14.)