§ 110-313 — Exemptions

Sec. 110-313. - Exemptions.

(a) The tax imposed and levied in this article shall not apply to the following transactions, which transactions are exempted from such tax: (1) Purchases of public utility service for resale. (2) Purchases of public utility service by the United States, the state and the political subdivisions, municipalities, boards, commissions, authorities and public corporations of the state. (3) Purchases of tangible personal property, such as appliances or the like, as distinguished from the public service supplied. (4) Charges for telephone services which are paid by the insertion of coins into coin-operated telephones and specific charges for measured rate, message rate, toll or long distance telephone calls. (5) Nonrecurring or one-time charges incidental to the furnishing of public utility service. (6) Television cable charges. (7) Sanitary charges or fees. (b) To provide general relief for homeowners or tenants who pay utilities upon which the city imposes a utility tax, and who are 65 years of age or older or who are certified as being permanently and totally disabled, the city shall exempt from utility taxes those citizens who meet the following criteria: (1) Upon submission of proof to the city collector that an individual, whether a homeowner or tenant, who pays utilities upon which the city imposes a utility tax, is 65 years of age or older or is certified as being permanently and totally disabled, and otherwise meets the qualifications for a homestead exemption under the provisions of W. Va. Code § 11-6B-3, such individual shall be exempt from the payment of the utility tax imposed by the city. (2) Such proof shall be in a form satisfactory to the city collector. (3) This exemption shall be effective beginning January 1, 1985. This general relief is declared to be a public purpose and, therefore, shall be liberally construed.

(Code 1975, § 6-196)