There is a newer version of the West Virginia Code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.
§7-18-9. Total amount collected to be remitted.
§7-18-9. Total amount collected to be remitted.A profit may not accrue to any person as a result of the collection of the tax authorized under this article. Notwithstanding that the total amount of taxes collected by a hotel operator may be in excess of the amount for which a consumer would be liable by the application of the levy imposed under this article for the occupancy of a hotel room or rooms, the total amount of all taxes collected by any hotel operator shall be remitted to the taxing authority as hereinafter provided.
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