NOTICE OF PUBLIC HEARING TOWN OF BATH REGARDING AN ORDINANCE AUTHORIZING A TOWN OF BATH MUNICIPAL SALES AND SERVICE TAX AND A MUNICIPAL USE TAX AND TO BE THE “TOWN OF BATH MUNICIPAL SALES TAX ORDINANCE”
Notice is hereby given by the Town of Bath that it will hold a public hearing on June 18, 2024, at 5:30 p.m. at Town Hall, 271 Wilkes St., Berkeley Springs, West Virginia 25411. The purpose of this public hearing is to discuss the Town of Bath’s proposed ordinance titled “AN ORDINANCE AUTHORIZING A TOWN OF BATH MUNICIPAL
SALES AND SERVICE TAX AND A MUNICIPAL USE TAX, CREATING A NEW ARTICLE IMPOSING A MUNICIPAL SALES AND USE TAXES AT A RATE OF ONE PERCENT, AND TO BE THE ‘TOWN OF BATH MUNICIPAL SALES TAX ORDINANCE’” pursuant to the provisions of West Virginia Code §8-13C-4(b), as amended. The information gathered and presented at this public hearing will be utilized by the Town in its discussion and determination on whether to adopt the ordinance:
(a) imposing a municipal sales and service tax for the privilege of selling tangible personal property or customer software and for the privilege of furnishing certain selected service, a vendor doing business in this Town shall collect from the purchaser the taxes imposed by this section and pay the amount of taxes collected to the tax commissioner at the same time and in the same manner as the consumers sales and service tax imposed by article fifteen, chapter eleven of the Code of West Virginia, 1931, as amended, are paid to the tax commissioner. The rate of tax shall be one percent of the sales price, as defined in section [2] of the article of the tangible personal property, custom software or taxable service purchased or leased; and (b) levying an excise tax on the use in this city of tangible personal property, custom software and the results of taxable services, to be collected
and paid to the tax commissioner as agent for the Town in the same manner that state use tax is collected under article fifteen-a and article fifteen-b, chapter eleven of the Code of West Virginia, 1931, as amended, and remitted to the tax commissioner. The rate of tax shall be one percent of the purchase price, as defined in section [2] of the article, of the tangible personal property, custom software or taxable service used within the Town. The Town of Bath’s proposed Municipal Sales Tax Ordinance will be available for public inspection in the Town Hall, 271 Wilkes St., Berkeley Springs, West Virginia 25411, beginning on May 21, 2024, during normal business hours, Monday through Friday (excluding holidays). All interested citizens are invited to attend the public hearing on June 18, 2024, at 5:30 p.m. and to present oral or written comments concerning the Town’s proposed Municipal Sales Tax Ordinance at that time. Written comments may also be addressed to Sharron Corrick, Municipal Clerk, Town of Bath, 271 Wilkes St., Berkeley Springs, West Virginia 25411.
The first reading of the ordinance approving the Town of Bath’s Municipal Sales Tax Ordinance will take place at the regularly scheduled Council meeting at 5:30p.m. on June 4, 2024. The second reading of the ordinance will take place immediately after the public hearing at the regularly scheduled Council meeting at 5:30
p.m. on June 18, 2024. If adopted, this ordinance will take effect upon passage. Readings of the ordinance will take place at Town Hall, 271 Wilkes St., Berkeley Springs, West Virginia 25411.