There Is a Newer Version of the West Virginia Code
2010 West Virginia Code
CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS
ARTICLE 18. HOTEL OCCUPANCY TAX.
- §7-18-1. Hotel occupancy tax.
- §7-18-2. Rate of tax.
- §7-18-3. Definitions.
- §7-18-4. Consumer to pay tax; hotel or hotel operator not to represent that it will absorb tax; accounting by hotel.
- §7-18-5. Occupancy billed to government agencies or employees.
- §7-18-6. Collection of tax when sale on credit.
- §7-18-7. Receivership bankruptcy; priority of tax.
- §7-18-8. Failure to collect or remit tax; liability of hotel operator.
- §7-18-9. Total amount collected to be remitted.
- §7-18-10. Tax return and payment.
- §7-18-11. Keeping and preserving of records.
- §7-18-12. Liability of officers.
- §7-18-13. General procedure and administration.
- §7-18-13a. Annual reports by convention and visitor's bureaus.
- §7-18-14. Proceeds of tax; application of proceeds.
- §7-18-15. Criminal penalties.
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