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(a) In accordance with the authority set forth in West Virginia Code §8-1-5a, effective on and after the first day of July, 2016, a Municipal Use Tax is hereby levied and imposed on the use within the City of tangible personal property, custom software, and taxable services, at the rate of one percent (1.00%) of the purchase price of such property or taxable services, subject to the following:
(1) The base of the Municipal Use Tax herein imposed shall be identical to the base of the use tax imposed pursuant to West Virginia Code Article 11-15A; and,
(2) Except for the exemption provided in West Virginia Code 11-15-9f, all exemptions and exceptions from the use tax imposed pursuant to West Virginia Code Article 11-15A apply to the Municipal Use Tax herein imposed; and,
(3) Uses of motor vehicles subject to the tax imposed under West Virginia Code 11-15-3c and uses of gasoline and special fuel are not subject to the Municipal Use Tax herein imposed; and,
(4) The Municipal Use Tax herein imposed is subject to the sourcing rules set forth in West Virginia Code Article 11-15B.
(Ord. 2223. Passed 12-17-15.)