An excise tax is hereby levied and imposed on the use in this city of tangible personal property, custom software and the results of taxable services, to be collected and paid to the Tax Commissioner as agent for the city in the same manner that state use tax is collected under W.Va. Code Ch. 11, Arts. 15a and 15b, as amended, and remitted to the Tax Commissioner. The rate of tax shall be 1% of the purchase price, as defined in § 110.101, of the tangible personal property, custom software or taxable service used within the city.
(1991 Code, § 6-55) (Ord. 248, passed 12-7-2017)