The rate of tax imposed in this division shall be six percent of the consideration paid for the use or occupancy of a hotel room. Such consideration shall not include the amount of tax imposed on the transaction under West Virginia Code ch. 11, art. 15 (WV Code § 11-15-1 et seq.) or charges for meals, valet service, room service, telephone service, or other charges or consideration not paid for use or occupancy of a hotel room.
(Ord. 3-07. Passed 6-28-07.)