(a) The rate of tax imposed shall be six percent (6%) of the consideration paid for the use or occupancy of a hotel room. Such consideration shall not include the amount of tax imposed on the transaction under West Virginia Code Article 15, Chapter 11 or charges for meals, valet service, room service, telephone service or other charges or consideration not paid for use or occupancy of a hotel room.
(Ord. 2005-18. Passed 11-28-05.)
(b) The tax shall be imposed on the consumer and shall be collected by the hotel operator as part of the consideration paid for the occupancy of a hotel room. Provided, that the tax shall not be imposed on any consumer occupying a hotel room for thirty or more consecutive days; or, shall not be applicable to any hotel providing fewer than three hotel rooms.
(Passed 4-9-87.)