An excise tax is hereby levied and imposed on the use in this town 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 town in the same manner that state use tax is collected under W. Va. Code Articles 11-15A and 11-15B, as amended, and remitted to the Tax Commissioner. The rate of tax shall be 1% of the purchase price, as defined in § 35.041 of this subchapter, of the tangible personal property, custom software, or taxable service used within the town.
(Ord. 19-002, passed 5-13-2019)