For the privilege of selling tangible personal property or customer software and for the privilege of furnishing certain selected service, a vendor doing business in this city shall collect from the purchaser the taxes imposed by this section and pay the amount of taxes collected to the Tax Commissioner at the same time and in the same manner as the consumers sales and service tax imposed by W.Va. Code Ch. 11, Art. 15, as amended, are paid to the Tax Commissioner. The rate of tax shall be 1% of the sales price, as defined in § 110.101 of the tangible personal property, custom software or taxable service purchased or leased.
(1991 Code, § 6-54) (Ord. 248, passed 12-7-2017)