727.02 LEVYING TAXES.

   There is hereby levied and shall be collected annual privilege taxes against the person on account of the business and other activities and in the amount to be determined by the application of rates against values of gross income as set forth in Sections 727.09 to 727.17.3, inclusive.

   To the extent not herein set forth in Article 727 of these Codified Ordinances, West Virginia Code 8-13-5 as amended, is hereby incorporated into these Codified Ordinances as if set forth in its entirety. Any provisions in these Codified Ordinances contrary to the provisions set forth in West Virginia Code 8-13-5, shall be resolved in favor of the West Virginia Code.