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 agent for the City in the same manner that state use tax is collected under article fifteen-a and article fifteen-b, chapter eleven of the Code of West Virginia, 1931, as amended, and remitted to the Tax Commissioner. The rate of tax shall be one percent (1%) of the purchase price, as defined in Section 750.02 of this article, of the tangible personal property, custom software or taxable service used within the City.
(Ord. 315. Passed 11-15-22.)