A profit may not accrue to any person as a result of the collection of the tax authorized under this article. Notwithstanding that the total amount of taxes collected by a hotel operator may be in excess of the amount for which a consumer would be liable by the application of the levy imposed under this article for the occupancy of a hotel room or rooms, the total amount of all taxes collected by any hotel operator shall be remitted to the taxing authority as hereinafter provided.
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