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 consumer sales tax imposed on the transaction pursuant to West Virginia Code 11-15-1 et seq., nor charges for meals, valet service, room service, telephone service or other charges and consideration paid for goods and services other than the use or occupancy of a hotel room.
(1960 Code 5-502; Sec. 7-18-2, as amended; 9-19-95; 10-4-05)