For the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected service, a vendor doing business in this City 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 that state consumers sales and service tax is collected under W.Va. Code §11-15-1 et seq. and remitted to the tax commissioner. The rate of tax shall be one percent (1%) of the sales price, as defined in Section 765.02 of this article, of the tangible personal property, custom software or taxable service purchased or leased.
(Ord. 2019-05. Passed 10-15-19.)