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)