Article

Hotel Occupancy Tax

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