For the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected service, a vendor doing business in this City 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 article fifteen, chapter eleven of the Code of West Virginia, 1931, as amended, are paid to the tax commissioner. The rate of tax shall be one percent (1%) of the sales price, as defined in Section 785.02 of this article of the tangible personal property, custom software or taxable service purchased or leased.
(Ord. 11-9-20.)