Notice is hereby given that the City of Romney, a municipal corporation, will hold a public hearing before the third reading and final vote on a proposed ordinance, the principal object of which is the implementation of a Municipal Sales, Service and Use Tax. The final vote on adoption of said proposed ordinance shall be held in the Council Chambers of the City of Romney, City Hall, 340 E. Main Street, Romney, West Virginia on the 7th day of December, 2015 at six o’clock (6:00 p.m.). Interested parties may appear and be heard at such time with respect to the passage of the proposed ordinance. Copies of the proposed ordinance are available at the Office of the Clerk, City Hall in the City of Romney.
MUNICIPAL SALES, SERVICE AND USE TAX
Section I. Municipal Sales and Service Tax and Municipal Use Tax imposed.
The purpose of this article is to impose a Municipal Sales and Service Tax and Municipal Use Tax in accordance with the authority granted to municipalities under West Virginia Annotated §8‑13C‑4,5.
Section II. Municipal Sales and Service Tax rate and base.
In accordance with the authority as set forth in West Virginia Code §8‑13C‑4,5, effective on the first day of July, 2016, there is hereby imposed upon all persons or entities engaging in business within the municipal boundaries of the City of Romney a Municipal Sales and Service Tax in an amount equal to one percent (1{4ceb532c6f579389df471c6c1e832caf2346b74dc60fcbf6aabd4d29df3baf9c}) on all sales made and services rendered within the boundaries of the municipality of the City of Romney. The base of the Municipal Sales and Service Tax imposed herein shall be identical to the base of the Consumers Sales and Service Tax imposed pursuant to the provisions of West Virginia Code Chapter 11, Article 15, subject to the following:
(1) Except for the exemption provided in West Virginia Code Chapter 11, Article 15, Section 9f, all exemptions and exceptions from Consumers Sales and Service Tax apply to this Municipal Sales and Service Tax; and,
(2) Sales of motor vehicles subject to the tax imposed under West Virginia Code §11-15-3c and sales of gasoline and special fuel are not subject to the Municipal Sales and Service Tax herein imposed; and,
(3) Any Municipal Sales and Use Tax imposed applies solely to tangible personal property, custom software and services that are sourced to the municipality. The Municipal Sales and Service Tax herein imposed is subject to the sourcing rules set forth in West Virginia Code Chapter 11, Article 15B.
Section III. Municipal use tax rate and base.
In accordance with the authority set forth in West Virginia Code §8‑13C4,5, effective on and after the first day of July, 2016, a Municipal Use Tax is hereby levied and imposed on the use within the City of Romney of tangible personal property, custom software, and taxable services, at the rate of one percent (1{4ceb532c6f579389df471c6c1e832caf2346b74dc60fcbf6aabd4d29df3baf9c}) of the purchase price of such property or taxable services. The base of the Municipal Use Tax herein imposed shall be identical to the base of the use tax imposed pursuant to West Virginia Code Chapter 11, Article 15A, subject to the following:
(1) Except for the, exemptions provided in West Virginia Code 11‑15‑9f, all exemptions and exceptions from the use tax imposed pursuant to West Virginia Code Chapter 11, Article 15A apply to the Municipal Use Tax herein imposed; and,
(2) Uses of motor vehicles subject to the tax imposed under West Virginia Code §11‑15-3c and uses of gasoline and special fuel are not subject to the Municipal Use Tax herein proposed; and,
(3) Any Municipal Use Tax imposed applies solely to tangible personal property, custom software and services that are sourced to the municipality. The Municipal Use Tax herein imposed is subject to the sourcing rules set forth in West Virginia Code Chapter 11, Article 15B.
Section IV. Credit against municipal use tax.
A person or entity is entitled to a credit against the Municipal Use Tax herein imposed on the use of a particular item of tangible personal property, custom software or services equal to the amount, if any, or sales tax lawfully paid to another municipality for the acquisition of the property or service; provided, the amount of credit allowed shall not exceed the amount of Municipal Use Tax imposed on the use of the property or service in the City of Romney. For purposes of this Ordinance the following definitions shall apply:
(1) “Municipality” means a municipality, as defined in West Virginia Code Chapter 8, Article 1, Section 2, or a comparable unit or entity of local government in another State; and,
(2) “Sales Tax” includes a sales tax or compensating use tax lawfully imposed on the use of tangible personal property, custom software or a service by the municipality or county, as appropriate, in which the sale or use occurred; and,
(3) “State” includes the fifty (50) states of the United States and the District of Columbia, but does not include any of the several territories organized by Congress.
No credit is allowed under this Ordinance for payment of any sales or use taxes imposed by this State or any other State.
Section V. Definitions.
For the purpose in application, interpretation, and construction of this Ordinance, the definitions as set forth in West Virginia Code Chapter 11, Articles 15, 15A and 15B, shall apply, and the definitions therein are fully incorporated herein by reference.
Section VI. Tax Commissioner to administer, enforce and collect tax.
The services of the West Virginia State Tax Commissioner shall be used to administer, enforce and collect the Municipal Sales and Service Tax and Alternative Municipal Use Tax herein imposed and the City shall coordinate such services with the West Virginia State Tax Department.
Section VII. Municipal sales and service tax and municipal use tax are imposed in addition to other taxes.
The Municipal Sales and Service Tax and Municipal Use Tax imposed pursuant to this Ordinance shall be in addition to the Consumers Sales and Service Tax and Use Tax imposed pursuant to WV Code Chapter 11, Articles 15 and 15A, on sales made and services rendered and taxable uses of tangible personal property, custom software, and taxable services within the boundaries of the municipality of the City of Romney and, except as exempted or excepted, all sales made and services rendered and taxable uses of tangible personal property, custom software, and taxable services within the boundaries of the municipality of the City of Romney shall remain subject to the tax levied by those Articles. Further, the Municipal Sales and Service Tax and Municipal Use Tax imposed pursuant to this Ordinance shall be imposed in addition to any tax imposed pursuant to the provisions of West Virginia Code §7‑22‑1, §8‑13‑6, §8‑13‑7, and §8‑38-12, respectively.
Section VIII. Effective date.
The effective date of this ordinance shall be July 1, 2016.
Introduced, First Reading In Full: 11/02/2015
Second Reading in Title Only: 11/02/2015
Third Reading and Adopted: ___________
Daniel O, Hileman, Mayor
Attest:
Beverly C. Keadle, City Recorder
11-25-2c
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