In accordance with the authority set forth in West Virginia Code 8-1-5a, effective on and after the first day of July, 2017, a Municipal Use Tax is hereby levied and imposed on the use within the City of tangible personal property, custom software and taxable services, at the rate of one percent (1%) of the purchase price of such property or taxable services, subject to the following:
(a) The base of the Municipal Use Tax herein imposed shall be identical to the base of the use tax imposed pursuant to West Virginia Code Chapter 11, Article 15A; and,
(b) Except for the exemptions provided in West Virginia Code 11-15-9f, all exemptions and exceptions from the use tax imposed pursuant to West Virginia Code Chapter 11, Article 15A apply to the Municipal Use Tax herein imposed; and,
(c) Uses of motor vehicles subject to the tax imposed under West Virginia Code 11-15- 3c and uses of gasoline and special fuel are not subject to the Municipal Use Tax herein imposed; and,
(d) The Municipal Use Tax herein imposed is subject to the sourcing rules set forth in West Virginia Code Chapter 11, Article 15B.
(Passed 12-12-16.)