In accordance with the authority set forth in W. Va. Code 8-1-5a, effective on and after July 1, 2017 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 1% of the purchase price of such property or taxable services, subject to the following:
(A) The base of the municipal use tax herein imposed shall be identical to the base of the use tax imposed pursuant to W. Va. Code Ch. 11, Art. 15A;
(B) Except for the exemptions provided in W. Va. Code 11-15-9f, all exemptions and exceptions from the use tax imposed pursuant to W. Va. Code Ch. 11, Art. 15A apply to the municipal use tax herein imposed;
(C) Uses of motor vehicles subject to the tax imposed under W. Va. Code 11-15-3c and uses of gasoline and special fuel are not subject to the municipal use tax herein imposed; and
(D) The municipal use tax herein imposed is subject to the sourcing rules set forth in W. Va. Code Ch. 11, Art. 15B.
(Ord. passed - -2017)