For the privilege of selling tangible personal property or customer software and for the privilege of furnishing certain selected services, a vendor doing business in this Town of Nutter Fort shall collect from the purchaser the taxes imposed by this section and pay the amount of taxes 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, 1931, as amended, are paid to the Tax Commissioner. The rate of tax shall be1% of the sales price, as defined in W.Va. Code § 11-15-b-2, 1931, as amended, of the tangible personal property, custom software or taxable service purchased or leased.
(Ord. 2020-04, passed 12-8-2020)