735.07  MUNICIPAL TAXES IMPOSED IN ADDITION TO CONSUMER SALES AND SERVICE TAX AND CONSUMER USE TAX.
   The Municipal Sales and Service Tax and Municipal Use Tax imposed pursuant to this article shall be in addition to the Consumers Sales and Service Tax and Use Tax imposed pursuant to West Virginia Code Article 11-15 and West Virginia Code Article 11-15A, on sales made and services rendered and taxable uses of tangible personal property, custom software, and taxable services within the boundaries of the City and, except as exempted or excepted, all sales made and services rendered and taxable uses of tangible personal property, custom software, and taxable services within the City shall remain subject to the tax levied by those Articles. Further, the Municipal Sales and Service Tax and Municipal Use Tax imposed pursuant to this article shall be imposed in addition to any tax imposed pursuant to the provisions of West Virginia Code Article 7-22 and West Virginia Code 8-13-6, 8-13-7, and 8-38-12, respectively. 
(Ord. 2223.  Passed 12-17-15.)