The rate of tax imposed by this article shall be six percent (6%) of the consideration paid for the use or occupancy of the hotel room. The consideration paid for the use or occupancy of the hotel room shall not include the amount of tax imposed on the transaction under West Virginia Code Section 11-15-1, et seq., or charges for meals, valet service, room service, telephone service or other charges or consideration not paid for the use or occupancy of a hotel room.
(Passed 8-9-05)