(a) A tax at the rate of six percent (6%) of the consideration paid for the use or occupancy of a hotel shall be imposed on the consumer.
(Ord. 0-1266. Passed 5-22-07.)
(b) Such consideration shall not include the amount of tax imposed on the transaction under West Virginia Code Article 11-15, or charges for meals, valet service, room service, telephone service or other charges or consideration not paid for the use or occupancy of a hotel room.
(c) This tax shall be collectible by the hotel operator who shall account for and remit to the City all taxes paid by consumers.
(d) Such tax shall be separately stated on bills, invoices, account books or accounts and records relating to consideration paid for the occupancy or use of a hotel room.
(e) All taxes collected shall be deemed held in trust by the hotel until they have been remitted to the City.
(f) Hotel room occupancy billed directly to the Federal Government, State or its political subdivisions shall be exempt from this tax. Provided that rooms paid for by any employee of the Federal Government or the State for which reimbursement is made shall be subject to this tax.
(g) A hotel operator shall require the consumer to pay the full amount of tax due upon a credit sale at the time such sale is made or within thirty days.
(Ord. 0-386. Passed 7-23-85.)