Not withstanding any other provision of this article, the rate of tax imposed shall be changed to six percent (6%) of the consideration paid for the use or occupancy of a hotel room. Such consideration shall not include the amount of tax imposed on the transaction under West Virginia State Code Article 11-15 or charges for meals, valet service, room service, telephone or other charges or consideration not paid for use or occupancy of a hotel room.
(Passed 7-6-06.)