(A) 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 the city shall collect from the purchaser the taxes imposed by this division (A) 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 W.Va. Code Art. 11-15, as amended, are paid to the Tax Commissioner. The rate of tax shall be 1% of the sales price, as defined in § 31.16 of this subchapter of the tangible personal property, custom software or taxable service purchased or leased.
(B) An excise tax is hereby levied and imposed on the use in the city of tangible personal property, custom software and the results of taxable services, to be collected and paid to the Tax Commissioner as agent for the city in the same manner that state use tax is collected under W.Va. Code Art. 11-15A and 11-15B, as amended, and remitted to the Tax Commissioner. The rate of tax shall be 1% of the purchase price, as defined in division (A) above, of the tangible personal property, custom software or taxable service used within the city.
(Ord. passed 11-12-2019)