(a) The Municipal Home Rule Board on October 11, 2023, approved the home rule plan submitted by the City of Westover, West Virginia, thereby allowing the City to adopt a municipal sales and service tax and a municipal use tax pursuant to W.Va. Code 8-1-5a without the limiting restrictions in W. Va. Code 8-13C-1 et seq. In accordance with its home rule plan, the City Council hereby finds and declares that the adoption by this City for its municipal sales and service tax and its municipal use tax provisions of the Code of West Virginia, 1931, as amended, relating to imposition, administration, collection and enforcement of the State consumer 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 City's sales and use taxes,
(2) Simplify preparation of municipal sales and use tax returns by taxpayers, and
(3) Improve enforcement of the City's sales and use taxes.
(b) The City Council does, therefore, declare that this article be construed so as to accomplish the foregoing purposes.
(Ord. 555. Passed 12-4-23.)