Pursuant to West Virginia Code §8-13-5a and Article 765 of the Codified Ordinances of the City, there is hereby imposed and levied by the City, upon each and every purchaser of waste collection services from a private waste collection hauler, an excise tax upon the privilege of purchasing, using or consuming, within the corporate limits of the City, such public utility service. Such tax shall be in the amount of two percent (2%) of the charge for waste collection services, exclusive of any federal or state tax thereon, imposed upon the purchaser by the private waste collection hauler with respect to waste collection services, which tax in every case shall be collected by the private waste collection hauler and paid by the purchaser upon the amount of each periodic statement rendered such purchaser by the public waste collection hauler and shall be paid by the purchaser to the private waste collection hauler at the time the waste collection charges shall be paid by the purchaser to the private waste collection hauler. (Ord. 97-1. Passed 1-2-97.)