Ordinances
The purpose of this article is to impose a municipal business and occupation tax pursuant to West Virginia Code ยง 8-13-5 to the fullest extent allowable under the operative laws of the State of West Virginia and the United States unless a more restrictive application is required by an express limitation set forth in this article.
An Ordinance imposing and levying a tax on the privilege of purchasing, using or consuming public utility services of tangible personal property supplied by public utilities