775.02 RATE.
   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 tax imposed on the transaction under West Virginia Code Article 11-15 or charge for meals, valet service, room service, telephone service or other charges or consideration not paid for use or occupancy of a hotel room (Ord. 289. Passed 7-5-05.)