(a) The City of Ripley was accepted into the Municipal Home Rule Program on August 14, 2019. The West Virginia Home Rule Board approved the City’s 2019 Municipal Home Rule Written Plan and Application, which contained as part the creation of a sales tax. With approval of the written plan and application, the Municipal Home Rule Board granted permission to the City to take full advantage of the flexibility concerning taxes under Home Rule as permitted by the West Virginia Legislature. The Council declares that this article be construed so as to accomplish the purpose to enact a municipal sales and service tax and a use tax pursuant to West Virginia Code 8-1-5a for the maximum financial benefit of the City of Ripley.
(b) West Virginia Code 8-1-5a (2015) provides that if a municipality subsequently reinstates or raises municipal business and occupation tax it previously reduced or eliminated under the Home Rule Program, it shall eliminate the municipal sales tax enacted under the Municipal Home Rule Program. The City recognizes the potential consequences if the taxes imposed by Article 727 of Ripley City Code related to manufacturing companies and to places of amusement are reinstated.
(c) This article is authorized pursuant to West Virginia Code 8-1-5a.
(12-19-19)