An excise tax is hereby levied and imposed on the use in this 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 article fifteen-a and article fifteen-b, chapter eleven of the Code of West Virginia, 1931, as amended. The rate of tax shall be one-half of one percent of the purchase price, as defined in article fifteen-b, chapter eleven of the Code of West Virginia, of the tangible personal property, custom software or taxable service used within the City; Provided, That for tangible personal property, custom software and the results of taxable service used in the City of Wheeling on and after the effective date of this Amendment and in accordance with the procedures and processes prescribed by the Tax Commissioner, the rate of tax imposed by this section shall be one percent of the purchase price. (Ord. 14644. Passed 12-16-14.)