Pursuant to the authority granted under W. Va. Code, Chapter 7, Article 18, there is hereby imposed a tax on the use and occupancy of any hotel room within the boundaries of the town. Effective July 1, 2005, the rate of such tax shall be 6% of the consideration paid for such use and occupancy, provided that the County Commission is not charging a similar tax which nullifies the authority of the town to charge said tax pursuant to W. Va. Code, § 7-18-2. Such consideration shall not include the amount of tax imposed on the transaction under W. Va. Code, Chapter 11, Article 15, 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. The tax shall be paid by the consumer or occupant of the hotel room and shall be collected by the hotel operator as a part of the consideration paid for the occupancy of the hotel room.
(Ord. 05-003, passed 6-27-2005)