The taxes imposed by this subchapter are in addition to other taxes imposed on the sale or use of tangible personal property, custom software or taxable services including, but not limited to, the state consumers sales and service tax imposed by W.Va. Art. 11-15; the state use tax imposed by W.Va. Art. 11-15A; the public utility tax imposed by the city pursuant to W.Va. Code § 8-13-5A; the amusement tax imposed by the city pursuant to W.Va. Code § 8-13-6; the tax on sales of alcoholic liquors and wine imposed by the city pursuant to W.Va. § 8-13-7; the hotel occupancy tax imposed by the city pursuant to W.Va. Art. 7-18; and the special district excise taxes imposed by a county pursuant to W.Va. Code §§ 7-22-1 et seq. or a municipality pursuant to W.Va. Code §§ 8-38-1 et seq.
(Ord. passed 11-12-2019)