A hotel operator doing business wholly or partially on a credit basis shall require the consumer to pay the full amount of tax due upon a credit sale at the time such sale is made or within thirty days thereafter.
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