Each hotel operator shall keep complete and accurate records of taxable sales and of charges, together with a record of the tax collected thereon, and shall keep all invoices and other pertinent documents in such form as the taxing authority may require. Such records and other documents shall be preserved for a period of not less than three years, unless the taxing authority shall consent in writing to their destruction within that period or shall require that they be kept for a longer period.
Structure West Virginia Code
Chapter 7. County Commissions and Officers
Article 18. Hotel Occupancy Tax
§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