The rate of tax imposed shall be six percent (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 West Virginia Code Article 11-15, 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. The tax shall be imposed on the consumer and shall be collected by the hotel operator as part of the consideration paid or the occupancy of a hotel room; provided, that the tax shall not be imposed on any consumer occupying a hotel room for thirty or more consecutive days.
(Passed 9-1-88; 7-16-07.)