The rate of tax imposed shall be 3% 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 W.Va. Code Art. 11-15-1 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.
(Ord. 209, passed 10-15-1985)