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The rate of tax imposed shall be six percent (6%) of the consideration paid for the use or occupancy of a hotel room. Such consideration shall not include the amount of tax imposed on the transaction under Article Fifteen, Chapter Eleven of the Code of West Virginia 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.
(Ord. 531. Passed 3-16-92; Ord. 615. Passed 10-17-05.)