§ 36.33 MAINTENANCE AND INSPECTION OF RECORDS.

   Every seller shall maintain complete records showing all purchases of public utility service within the corporate limits of the city, which records shall show the charge made against each purchaser, the dates such public utility service was furnished, the date of payment therefor and the amount of tax imposed hereunder, and such records shall be kept open for inspection by the duly authorized agents of the city at reasonable times, and the duly authorized agents of the city shall have the right, power and authority to make, at the expense of the city, such transcripts thereof during such times as they may desire.

(1991 Code, § 15-4) (Ord. passed 5-3-1971)

§ 36.34 EXEMPTIONS.

   The tax hereby imposed and levied shall not apply to the following transactions, which transactions are hereby exempted from such tax:

   (A)   Purchases of public utility service for resale;

   (B)   Purchases of public utility service by the United States of America, the state and the political subdivisions, municipalities, boards, commissions, authorities and public corporations thereof;

   (C)   Purchases of tangible personal property, such as appliances, as distinguished from the public service supplied;

   (D)   Charges for telephone services which are paid by the insertion of coins into coin-operated telephones and specific charges or tolls for telephone calls to points outside the corporate limits of the city; and

   (E)   Nonrecurring charges incidental to the furnishing of public utility service.

(1991 Code, § 15-5) (Ord. passed 5-3-1971)

§ 36.35 LIABILITY; ENFORCEMENT AUTHORITY.

   (A)   (1)   There shall be no liability upon the seller for erroneously collecting the tax hereby imposed and levied or for erroneously failing to bill for such tax as a result of a good-faith mistake on the part of the seller.

      (2)   When any purchaser contends that such tax is not owed by such purchaser on the ground that the public utility service was not purchased, used or consumed within the corporate limits of the city, the seller shall refer the question to the City Collector and Treasurer, and such seller shall thereafter collect or refrain from collecting such tax from such purchaser for such public utility service, as instructed, in writing, by such city officer.

      (3)   Any claim for refunds of any such tax shall be presented to the city and not to the seller.

   (B)   The City Collector and Treasurer shall have the authority to promulgate and enforce reasonable rules and regulations necessary for the administration and enforcement of this chapter.

(1991 Code, § 15-6) (Ord. passed 5-3-1971)

§ 36.36 ENFORCEMENT PROVISIONS.

   Any amount of tax due and unpaid under this subchapter shall be a debt due the city. Such debt shall be a personal obligation of the purchaser, which shall be enforceable as provided by W.Va. Code § 8-13-15, or in any other manner provided by law for compelling the payment of taxes due municipalities.

(1991 Code, § 15-7) (Ord. passed 5-3-1971) Penalty, see § 36.99

§ 36.37 NOTICE TO UTILITIES.

   The tax hereby imposed and levied shall not be effective until the city gives 60 days’ written notice by certified mail of the effective date of this chapter to any public utility doing business within the city, which is required to collect the tax imposed and levied hereby.

(1991 Code, § 15-8) (Ord. passed 5-3-1971)

Statutory reference:

   Authority of city to levy and collect an excise tax on the privilege of purchasing, using or consuming public utility services and tangible personal property from public utilities and the like, see W.Va. Code § 8-13-5a

HOTEL/MOTEL TAX

§ 36.50 IMPOSITION OF TAX.

   There is hereby imposed a tax upon the occupancy of hotel rooms located within the city including, but not limited to, hotels owned by the state or any political subdivision of the state.

(Ord. 097-01, passed 2-4-1997; Ord. 064, passed 10-18-2007; Ord. 180, passed 9-4-2014)

§ 36.51 TAX ON CONSUMER.

   The tax imposed by this subchapter shall be a tax upon the consumer and shall be collected by the hotel operator as a part of the consideration paid for the occupancy of a hotel room; provided, that the tax shall not be imposed on any consumer occupying a hotel room for 30 or more consecutive days.

(Ord. 180, passed 9-4-2014; Ord. 247, passed 12-7-2017)

§ 36.52 RATE.

   The rate of tax imposed by this subchapter shall be 6% of the consideration paid for the use or occupancy of the hotel room. The consideration paid for the use or occupancy of the hotel room shall not include the amount of tax imposed on the transaction under W.Va. Code §§ 11-15-1 et seq., or charges for meals, valet service, room service, telephone service or other charges or consideration not paid for the use or occupancy of a hotel room.

(Ord. 180, passed 9-4-2014)