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(a) The City of South Charleston was accepted into the Municipal Home Rule Pilot Program on October 6, 2014. The Municipal Home Rule Board approved the City's 2014 Municipal Home Rule Written Plan and Application, which contained as part of the first issue the creation of a sales tax. On November 16, 2015, the Municipal Home Rule Board approved the First Proposed Amendment to the Written Plan of the City of South Charleston, which grants 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.
(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 Municipal Home Rule Pilot Program, it shall eliminate the municipal sales tax enacted under the Municipal Home Rule Pilot Program. The City recognizes the potential consequences if the taxes imposed by Section 737.12 related to water companies, natural gas companies and electric light and power companies are subsequently increased or the tax previously imposed by Section 737.15 related to places of amusement is reinstated.
(c) This article is authorized pursuant to West Virginia Code 8-1-5a. If the Municipal Home Rule Pilot Program terminates, this article shall continue in full force and effect until repealed.
(Ord. 2223. Passed 12-17-15.)