The rate of tax shall be that allowed by West Virginia Code, Chapter 7, Article 18, Section 2. The current rate of tax is 3% of the consideration paid for use or occupancy of a hotel room. As provided by W.Va. Code 7-18-4, the consumer shall pay to the hotel operator the amount of tax imposed by this article. The tax collected by such operator shall be accounted for and remitted directly to the City. The City of Keyser may enter into an agreement with the Mineral County Commission in the collection of the Hotel Occupancy Tax. The hotel operator shall separately state the tax authorized by this ordinance on all bills, invoices, accounts, books of account and records relating to consideration paid for occupancy or use of hotel rooms.
(Ord. 229. Passed 4-19-89.)