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U.S. State Codes
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West-Virginia
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Chapter 7. County Commissio...
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Article 18. Hotel Occupancy Tax
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