An excise tax is hereby levied and imposed on the use in the Town of Nutter Fort of tangible personal property, custom software and the results of taxable services, to be collected and paid to the tax commissioner as agent for the Town of Nutter Fort in the same manner that state use tax is collected under W.Va. Code 11-15-a and 11-15-b, 1931, as amended, and remitted to the Tax Commissioner. The rate of tax shall be 1% of the purchase price, as defined in § 781.02 of this article, of the tangible personal property, custom software or taxable service used within the Town of Nutter Fort.
(Ord. 2020-04, passed 12-8-2020)