(a) There is hereby imposed and levied upon each and every purchaser of a public utility service an excise tax upon the privilege of purchasing, using, or consuming, within the corporate limits of this Municipality, such public utility service. Such tax shall be in the amount of two percent (2%) of the charge (exclusive of any federal or state tax thereon imposed upon the purchaser) made by the seller against the purchaser with respect to each public utility service, which tax in every case shall be collected by the seller and paid by the purchaser upon the amount of each periodic statement rendered such purchaser by the seller, and shall be paid by the purchaser to the seller at the time the purchase price or such charge shall become due and payable under the agreement between the purchaser and the seller. The tax imposed and levied by this article is in addition to all other taxes imposed and levied by this Municipality. In the event the amount of the charge for any single public service exceeds the sum of twenty thousand dollars ($20,000) in any given calendar month, to any single purchaser, no tax shall be imposed for such additional purchase, use or consumption in excess of said amount of twenty thousand ($20,000). In the event more than one public utility shall furnish the identical public service to the same purchaser, said purchaser shall be entitled to group the same as a single public utility service in calculating the amount of the charges in any calendar month for such public utility service.
(Ord. 1983-84-03. Passed 1-3-84.)
(b) Article 737 et seq of the Winfield City Ordinances (West Virginia Code 8-13-5(a)) authorizes and imposes a 2% exercise tax to be collected by the Winfield Sanitary Board for the purchase of sewer service within the municipality. This includes those outside the City limits that purchase sewer services processed and handled within the City. Therefore, a 2% excise tax will forthwith be collected on all sanitary sewer bills.
(Ord. 2015-16-9. Passed 2-9-16.)