If any hotel operator fails to collect the tax authorized by this article and levied pursuant to municipal ordinance or order of the county commission or shall fail to properly remit such tax to the taxing authority, he shall be personally liable for such amount as he failed to collect or remit: Provided, That such hotel operator shall not be held liable for failure to collect such tax if the hotel operator can by good and substantial evidence prove the refusal of the purchaser to pay this tax despite the diligent effort in good faith of the hotel operator to collect the tax.
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