On and after July 1, 2015, an excise tax is hereby levied and imposed on the use in this city of tangible personal property, custom software or taxable services, to be collected and paid to the Tax Commissioner in the same manner that state use tax is collected under W. Va. Code 11-15A-1 et seq. and W. Va. Code 11-15B-1 et seq. The rate of tax shall be 1% of the purchase price, as defined in W. Va. Code 11-15B-1 et seq., of the tangible personal property, custom software or taxable service used within the city.
(Ord. passed 1-6-2015)