(a) The Town of Star City, pursuant to the provisions of Chapter 8, Article 13, Section 5 of the West Virginia Code of 1931, as amended, and in accordance with the plenary power granted by the Legislature of the State of West Virginia in such Code provision, hereby adopts a municipal business and occupation or privilege tax for the use of the Town of Star City and re-enacts such existing tax not inconsistent herewith on every business activity or occupation engaged in or carried on within the Municipal corporate limits of the Town of Star City for which the State of West Virginia imposed its annual business and occupation or privilege tax under Chapter 11, Article 13, [Sec. 11-13-1 et seq.] of the West Virginia Code prior to July 1, 1987.
(b) This tax and re-enactment thereof shall be operative as of the first day of the current fiscal year and each year thereafter unless further annulled.
(Passed 3-15-22)