(a) General Rule. Upon every person engaging or continuing within the City in the business of selling any tangible property whatsoever, real or personal, including the sale of food, and the services incident to the sale of food in hotels, restaurants, cafeterias, confectioneries and other public eating houses, except sales by any person engaging or continuing in the business of horticulture, agriculture or grazing, or of selling stocks, bonds or other evidence of indebtedness, there is likewise hereby levied and shall be collected, a tax equivalent to twenty-eight-hundredths of one percent of the gross income of the business, except that in the business of selling at wholesale, the tax shall be equal to fifteen one-hundredths of one percent of the gross income of the business.
(b) Finding and Treatment of Sales of Motor Vehicles to Nonresidents of West Virginia. Council finds that motor vehicles, by their nature, have acquired a unique and integral role in the functioning of our society so that, for purposes of this article, the situs of the use and ownership of a motor vehicle, immediately upon its transfer, shall be conclusively deemed to be either the residence or principal place of business of its owners. Accordingly, notwithstanding anything contained in this Article 779 to the contrary, "gross income" shall not mean or include the gross receipts derived from the sale of any motor vehicle, where the purchaser of such motor vehicle is not a resident of the State of West Virginia, and such motor vehicle will, upon its transfer, be immediately moved by the purchaser to its situs outside of the State of West Virginia. Provided, however, that the foregoing shall not be construed to exclude, from the definition of such term, the sale of any motor vehicle to a resident of the State of West Virginia.
(Ord. 0-1501. Passed 1-13-15; Ord. 0-1514. Passed 7-28-15.)