(A) The Town Council hereby finds and declares that the adoption by this town for its municipal sales and service tax and its municipal use tax provisions of the Code of West Virginia, 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. will simplify collection of the municipality’s sales and use taxes, simplify preparation of municipal sales and use tax returns by taxpayers, and improve enforcement of the municipality’s sales and use taxes.
(B) The Town Council does, therefore, declare that this subchapter be construed so as to accomplish the foregoing purposes.
(Ord. 19-002, passed 5-13-2019)