Upon every person engaging or continuing within this City in any service business or calling not otherwise specifically taxed under this law, there is hereby levied and shall be collected a tax equal to three-fifths of one percent (.60%) of the gross income of any such business.
Gross income or gross proceeds of sales derived from services within West Virginia which is not taxed or taxable by any other municipality are included in the measure of Ripley business and occupation tax if the services are either directed from a Ripley location or the taxpayer's principal West Virginia office is located in Ripley. Without limiting the generality of the foregoing, when a taxpayer has only one (1) office location and this office is located within the municipal limits of the City of Ripley and its activities elsewhere in West Virginia are neither taxed nor taxable by another municipality, the gross income or gross proceeds from those activities are taxable by the City of Ripley. (3-2-04)