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West Virginia Code

18

Hotel Occupancy Tax.

7-18-1Hotel occupancy tax.7-18-2Rate of tax.7-18-3Definitions.7-18-4Consumer 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.7-18-5Occupancy billed to government agencies or employees.7-18-6Collection of tax when sale on credit.7-18-7Receivership bankruptcy; priority of tax.7-18-8Failure to collect or remit tax; liability of hotel operator.7-18-9Total amount collected to be remitted.7-18-10Tax return and payment.7-18-11Keeping and preserving of records.7-18-12Liability of officers.7-18-13General procedure and administration.7-18-13aAnnual reports by convention and visitor’s bureaus; eligibility for hotel occupancy tax proceeds.7-18-14Proceeds of tax; application of proceeds.7-18-15Criminal penalties.