For the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected service, a vendor doing business in this town shall collect from the purchaser the taxes imposed by this section and pay the amount of taxes collected to the Tax Commissioner at the same time and in the same manner as the consumers sales and service tax imposed by W. Va. Code Article 11-15, as amended, are paid to the Tax Commissioner. The rate of tax shall be 1% of the sales price, as defined in § 35.041 of this subchapter, of the tangible personal property, custom software, or taxable service purchased or leased.
(Ord. 19-002, passed 5-13-2019)