Imposition of consumers sales and service tax.
Charleston, W. Va., City Code § 111-3
in effectSec. 111-3. - Imposition of consumers sales and service tax.
For the privilege of selling tangible personal property or customer software and for the privilege of furnishing certain selected services, a vendor doing business in this city 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 article fifteen, chapter eleven of the Code of West Virginia, 1931, as amended. The rate of tax shall be one-half of one percent of the sales price, as defined in section two, article fifteen-b, chapter eleven of the Code of West Virginia, 1931, as amended, of the tangible personal property, custom software or taxable service purchased: Provided, that for sales of tangible personal property, custom software and taxable services made on and after July 1, 2015, the rate of tax imposed by this section shall be one percent of the sales price.
(Bill No. 7577, § 1, 5-20-2013; Bill No. 7633, 11-3-2014)
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_CH111COSAUSTA_S111-3IMCOSASETAFetched: 11/7/2026