The rate of tax imposed shall be six percent (6%) of the consideration paid for the use or occupancy of a hotel room. Provided, however, notwithstanding any other provision of law to the contrary, the City of Fairmont may not impose any tax authorized by this article on a hotel located within its corporate limits upon which the County of Marion was imposing a tax authorized by the provisions of West Virginia Code §17-18-1 et seq., on or after the first day of January, two thousand five, and continuously thereafter to and including the effective date of annexation of the territory in which the hotel is located pursuant to West Virginia Code §8- 6-1 et seq. Provided further, that in the event the Marion County Commission duly enters an order of record that ceases to impose the tax authority by this article on that hotel, then, as to that hotel, the City of Fairmont by reason of annexation may impose the tax authorized by this article. The consideration paid for the use or occupancy of a hotel room shall not include the amount of tax imposed on the transaction under Article 15, Chapter 11 of the Code of West Virginia on charges for meals, valet services, room service, telephone service or other charges or consideration not paid for the use or occupancy of a hotel room.
(Ord. 1331. Passed 12-13-05.)