There is hereby imposed a six percent (6%) use and occupancy tax which shall apply to all hotels located within the corporate limits of the Municipality, as permitted under Chapter 7, Article 18 the West Virginia Code, as amended, which six percent (6%) tax shall be assessed on the consideration paid for the use or occupancy of hotel rooms, imposed on the consumer, collected by the hotel operator as part of the consideration paid for the occupancy of a hotel room, and remitted to the Municipality as provided in this Article.
This tax shall be imposed, effective the 1st day of September, 2006, and all hotel operators, as defined in this article shall collect the six percent (6%) tax and remit the same to the City of St. Albans of Kanawha County, West Virginia, on a monthly basis beginning on the 15th day of the calendar month following the month in which the tax accrued; therefore, the first taxes payable shall be remitted on or before October 15, 2006, and on the 15th day of each succeeding month thereafter as required by this article.
(Ord. 2006-12. Passed 8-21-06.)