An excise tax is hereby levied and imposed on the use in this city of tangible personal property, custom software and the results of taxable services, to be collected and paid to the Tax Commissioner as the agent for the city in the same manner that state use tax is collected under W. Va. Code Chapter 11, Article 15-a and Article 15-b, as amended, and remitted to the tax commissioner. The rate of tax shall be 1% of the purchase price, as defined in § 34.46 of this subchapter, of the tangible personal property, custom software or taxable services used within the city.
(Ord. passed 11-27-2018)