(a) On October 6, 2014, the municipal home rule board approved the City’s home rule plan. A part of that plan was to enact a consumer’s sales and service tax and a use tax pursuant to W.Va. Code § 8-1-5a without the limiting restrictions in W.Va. Code §8-13C-1 et seq.
(b) In accordance with the home rule plan, Vienna City Council hereby finds and declares that the adoption by the City for its Consumer’s sales and service tax and use tax provisions of the Code of West Virginia, 1931, as amended, relating to imposition, administration, collection and enforcement of the state Consumer’s sales and service tax codified in W.Va. Code §11-15-1 et seq., the state use tax codified in W.Va. Code §11-15A-1 et seq., and the streamlined sales and use tax act codified in W.Va. Code §11-15B-1 et seq. will:
(1) Simplify collection of the taxes,
(2) Simplify preparation of Consumer’s sales and use tax returns by taxpayers, and
(3) Improve enforcement of the City’s sales and use taxes.
(c) The Council does, therefore, declare that this article be construed so as to accomplish the foregoing purposes.
(Ord. 13-14. Passed 12-18-14.)