(a) For the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected services, a vendor doing business in this City shall collect from the purchaser the taxes imposed by this article and pay the amount of taxes collected to the Tax Commissioner at the same time and in the same manner as the Consumer’s sales and service tax imposed by article fifteen, chapter eleven of the Code of West Virginia, 1931, as amended.
(b) The rate of tax shall be one percent of the sales price, as defined in section two, article fifteen-b, chapter eleven of the Code of West Virginia, 1931, as amended, of the tangible personal property, custom software or taxable service purchased.
(Ord. 13-14. Passed 12-18-14.)