An excise tax is hereby levied and imposed on the use in this City of tangible personal property, custom software or taxable services, to be collected and paid to the tax commissioner in the same manner that the state use tax imposed by West Virginia Code §§11-15A-1 et seq. is collected. The rate of tax shall be one percent of the purchase price, as defined in West Virginia Code §11-15B-2, of the tangible personal property, custom software or taxable service used within the City.
(Ord. 1655. Passed 9-8-15.)