Effective July 1, 1985, there shall be imposed and collected a tax upon the occupancy of hotel rooms within the Corporate limits of the City. The rate of tax imposed shall be six percent (6%) of the consideration paid for the use and occupancy of a hotel room. Such consideration shall not include the amount of tax imposed on the transaction under West Virginia Code Article 11-15, or charges for meals, valet service, room service, telephone service or other charges or consideration not paid for use or occupancy of a hotel room.
(6-11-85; Ord. 02-05. Passed 6-13-05.)