§ 733.02. Rate.

Latest version.

The rate of tax imposed shall be six percent 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 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.

(Code 1991, § 733.02; Ord. of 10-6-1986; Ord. of 10-1-2007(2))

                    
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