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The services of the West Virginia State Tax Commissioner shall be used to administer, enforce and collect the Municipal Sales and Service Tax and Municipal Use Tax herein imposed and the City shall coordinate such services with the West Virginia State Tax Department.
(12-19-19)
The Municipal Consumer Sales and Service Tax and Municipal Use Tax imposed pursuant to this article shall be in addition to the Consumer Sales and Service Tax and Use Tax imposed pursuant to West Virginia Code Chapter 11, Articles 15 and 15A, on sales made and services rendered and taxable uses of tangible personal property, custom software, and taxable services within the boundaries of the municipality of the City of Ripley and, except as exempted or excepted, all sales made and services rendered and taxable uses of tangible personal property, custom software, and taxable services within the boundaries of the municipality of the City of Ripley shall remain subject to the tax levied by those Articles. Further, the Municipal Sales and Service Tax and Municipal Use Tax imposed pursuant to this article shall be imposed in addition to any tax imposed pursuant to the provisions of West Virginia Code 7-22-1, 8-13-6, 8-13-7 and 8-38-12, respectively.
(12-19-19)
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