For the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected services on and after July 1, 2022, a vendor doing business in the Town shall collect from the purchaser the tax imposed by this section and pay the amount of the tax collected to the Tax Commission at the same time and in the same manner as the consumers sales and service tax imposed by West Virginia Code Chapter 11, Article 15, Section 1, et seq. The rate of tax shall by one per cent (1%) of the sales price, as defined in West Virginia Code Chapter 11, Article 15b, Section 2 of the tangible personal property, custom software or taxable service purchased. (Passed 12-2-21.)