The rate of tax imposed by this subchapter shall be 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 W. Va. Code Chapter 11, Article 15, as amended, 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. 08-, passed 11-3-2008)