(a) Authority. By authority of the Code of West Virginia, Chapter 5, Article 18, the City of Keyser is empowered to adopt a Hotel Occupancy Tax.
(b) Purpose. The purpose of this article is to impose and collect a privilege tax upon the occupancy of hotel rooms located in the City limits of Keyser, West Virginia.
(c) Title. This article shall be known and may be cited and referred to as the City of Keyser Hotel Occupancy Tax.
(d) Effective Date. The Hotel Occupancy Tax established by Ordinance 229 shall become effective on the 1st day of June, 1989.
(Ord. 229. Passed 4-19-89.)