(a) Pursuant to the provisions of West Virginia Code Articles 7-18 and 8-11, there is hereby imposed and levied a privilege tax upon the occupancy of hotel rooms located within the City's taxing jurisdiction.
(b) Such tax shall be imposed uniformly throughout the City; and the tax shall apply to all hotels located within the corporate limits of the City, including hotels owned by the State or by any political subdivision of this State.
(c) The tax shall be imposed on the consumer and shall be collected by the hotel operator as part of the consideration paid for the occupancy of a hotel room; provided that the tax shall not be imposed on any consumer occupying a hotel room thirty or more consecutive days.
(1960 Code 5-501)