For the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected services on and after July 1, 2015, a vendor doing business in this city shall collect from the purchaser the tax imposed by this section and pay the amount of tax collected to the Tax Commissioner at the same time and in the same manner as the consumers sales and service tax imposed by W. Va. Code 11-15-1 et seq. The rate of tax shall be 1% of the sales price, as defined in W. Va. Code 11-15B-2, of the tangible personal property, custom software or taxable service purchased.
(Ord. passed 1-6-2015)