The municipal consumers sales and service tax and municipal use tax imposed pursuant to this subchapter shall be in addition to the consumers sales and service tax and use tax imposed pursuant to W. Va. Code Ch. 11, Art. 15 and 15A, on sales made and services rendered and taxable uses of tangible personal property, custom software, and taxable services within the boundaries of the municipality 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 boundaries of the municipality of 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 subchapter shall be imposed in addition to any tax imposed pursuant to the provisions of the W. Va. Code 7-22-1, 8-13-6, and 8-38-12, respectively.
(Ord. passed - -2017)