The Municipal Home Rule Board on May 24, 2013, approved the City’s amending of its Home Rule Plan to enact a consumers 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. In accordance with the Home Rule Plan Amendment; the City Council found and declared that the adoption by this City for its consumers 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 consumers 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. would (1) simplify collection of the taxes, (2) simplify preparation of consumers sales and use tax returns by taxpayers, and (3) improve enforcement of the city’s sales and use taxes. Thereafter City Council adopted Ordinance 14459, after public hearing and comment on June 18, 2013. City Council believes that the consumer Sales and Use Tax should be increased from the amount of one-half percent (½%) to one percent (1%) as provide herein.
The Council does, therefore, declare that this article be construed so as to accomplish the foregoing purposes.
(Ord. 14644. Passed 12-16-14.)
(Ord. 14644. Passed 12-16-14.)