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2025 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; Collection of Tax by Marketplace Facilitators; Hotel, Hotel Operator, or Marketplace Facilitator Not to Represent That It Will Absorb Tax; Accounting by Hotel and Marketplace Facilitators
- §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; Eligibility for Hotel Occupancy Tax Proceeds
- §7-18-14. Proceeds of Tax; Application of Proceeds
- §7-18-15. Criminal Penalties
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