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2009 West Virginia Code
CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS
ARTICLE 18. HOTEL OCCUPANCY TAX.
§7-18-11 Keeping and preserving of records.

§7-18-11. Keeping and preserving of records.
Each hotel operator shall keep complete and accurate records of taxable sales and of charges, together with a record of the tax collected thereon, and shall keep all invoices and other pertinent documents in such form as the taxing authority may require. Such records and other documents shall be preserved for a period of not less than three years, unless the taxing authority shall consent in writing to their destruction within that period or shall require that they be kept for a longer period.

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