(a) The ordinance from which this article derives shall take effect from its adoption by City Council upon second reading. Upon its adoption, the City Attorney shall forthwith provide the Tax Commissioner with a certified copy of this ordinance along with a description of the boundaries of the City, the nine-digit zip codes for addresses located within the boundaries of the City and such other information as the Tax Commissioner may need to administer, collect and enforce the taxes imposed this article.
(b) Notwithstanding the fact that the ordinance from which this article derives is effective upon its adoption, collection by vendors of the taxes imposed by this article and payment of those taxes by purchasers is initially suspended and shall begin and first apply to sales and purchases made on and after the first day of the calendar quarter that begins at least 60 days after the Tax Commissioner first notifies vendors, as provided in W.VA. Code §11-15B-35, of the adoption of this ordinance and their obligation to collect and remit the taxes imposed by this article, except that both collection and payment of the tax on sales made by catalogue is initially suspended and shall first apply to sales and purchases made by catalogue on and after the first day of the calendar quarter that begins at least 120 days after vendors making catalogue sales are first notified, as provided in W.Va. Code §11-15B-35, of the adoption of the ordinance from which this article derives and their obligation to collect and remit the taxes imposed by this article. All businesses selling tangible personal property or furnishing services subject to the tax imposed by this article on and after the first day of the calendar quarter on which collection begins shall, on and after that day, collect and remit the taxes imposed by this article whether or not they received notice from the Tax Commissioner under W.Va. Code §11-15B-35. In the event that the municipal boundaries are expanded and newly annexed properties or businesses are brought into the City, the same 60 day notice applies.
(Ord. 13-14. Passed 12-18-14.)