(a) Upon every person engaging or continuing within the City in any service business or calling not otherwise specifically taxed under this article, there is hereby levied, and shall be collected, a tax equal to one percent of the gross income of any such business.
(b) Gross income or gross proceeds of sales derived from services within West Virginia which is not taxed or taxable by any other municipality are included in the measure of the City business and occupation tax if the services are either directed from a Winfield location or the taxpayer's principal West Virginia office is located in the City. Without limiting the generality of the foregoing, when a taxpayer has only one (1) office location and this office is located within the municipal limits of the City and its activities elsewhere in West Virginia are neither taxed nor taxable by another municipality, the gross income or gross proceeds from those activities are taxable by the City.
(Ord. 2005-06-03. Passed 3-20-06.)
(Ord. 2005-06-03. Passed 3-20-06.)