Imposed; amount; notice to utility of effective date.
Charleston, W. Va., City Code § 110-312
in effectSec. 110-312. - Imposed; amount; notice to utility of effective date.
There is imposed and levied by the city, upon every purchaser of a public utility service, an excise tax upon the privilege of purchasing, using or consuming, within the corporate limits, such public utility service. Such tax shall be in the amount of two percent of the gross amount of each periodic statement rendered such purchasers or consumers by such public utility, which tax in every case shall be collected by the seller and paid by the purchaser upon the amount of each gross periodic statement rendered such purchaser by the seller, and shall be paid by the purchaser to the seller at the time the purchase price or such charge shall become due and payable under the agreement between the purchaser and the seller; provided, that pursuant to W. Va. Code § 8-13-5(a), the percentage rate of two percent shall not take effect until the city gives 60 days' notice by certified mail to the utility doing business in the city of the effective date.
(Code 1975, § 6-193)
Source: City of Charleston, West Virginia, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wv/charleston/codes/code_of_ordinances?nodeId=PTIICOOR_CH110TA_ARTVPUUTTA_S110-312IMAMNOUTEFDAFetched: 11/7/2026