On or after July 1, 2022, as excise tax is hereby levied and imposed on the use in the Town of tangible personal property, custom software or taxable services, to be collected and paid to the Tax Commissioner in the same manner that state use tax is collected under West Virginia Code Chapter 11, Article 15A, Section 1, et seq. and West Virginia Code Chapter 11, Article 15B, Section 1, et seq. The rate of tax shall be one per cent (1%) of the purchaser price, as defined by West Virginia Code Chapter 11, Article 15B, Section 1, et seq., of the tangible personal property, custom software or taxable service used within the Town.
(Passed 12-2-21.)