The taxes imposed by this subchapter are in addition to other taxes imposed on the sale or use of tangible personal property, custom software, or taxable services including, but not limited to, the state consumers sales and service tax imposed by W. Va. Code Article 11-15; the state use tax imposed by W. Va. Code Article 11-15A; the public utility tax imposed by the town pursuant to W. Va. Code § 8-13-5a; the amusement tax imposed by the town pursuant to W. Va. Code § 8-13-6; the tax on sales of alcoholic liquors and wine imposed by the town pursuant to W. Va. Code § 8-13-7; the hotel occupancy tax imposed by the town pursuant to W. Va. Code Article 7-18; and the special district excise taxes imposed by a county pursuant to W. Va. Code §§ 7-22-1 et seq. or a municipality pursuant to W. Va. Code §§ 8-38-1 et seq.
(Ord. 19-002, passed 5-13-2019)