West Virginia Code
Chapter 7. County Commissions and Officers
Article 18. Hotel Occupancy Tax

§7-18-1. Hotel Occupancy Tax - (a) Authority to impose. -- On and after July 1,...

§7-18-2. Rate of Tax - (a) The rate of tax imposed shall be three percent...

§7-18-3. Definitions - For the purposes of this article: (a) “Consideration paid” or...

§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 - (a) The consumer shall pay to the hotel operator the...

§7-18-5. Occupancy Billed to Government Agencies or Employees - (a) Hotel room occupancy billed directly to the federal government...

§7-18-6. Collection of Tax When Sale on Credit - A hotel operator doing business wholly or partially on a...

§7-18-7. Receivership Bankruptcy; Priority of Tax - In the distribution, voluntary or compulsory, in receivership, bankruptcy or...

§7-18-8. Failure to Collect or Remit Tax; Liability of Hotel Operator - If any hotel operator fails to collect the tax authorized...

§7-18-9. Total Amount Collected to Be Remitted - A profit may not accrue to any person as a...

§7-18-10. Tax Return and Payment - Unless otherwise provided by ordinance, order, rule or regulation of...

§7-18-11. Keeping and Preserving of Records - Each hotel operator shall keep complete and accurate records of...

§7-18-12. Liability of Officers - If the taxpayer is an association or corporation, the officers...

§7-18-13. General Procedure and Administration - (a) The taxing authority shall promulgate, by ordinance, order, rule...

§7-18-13a. Annual Reports by Convention and Visitor S Bureaus; Eligibility for Hotel Occupancy Tax Proceeds - (a) On or before 90 days after the end of...

§7-18-14. Proceeds of Tax; Application of Proceeds - (a) Application of proceeds. The net proceeds of the tax...

§7-18-15. Criminal Penalties - (a) It shall be unlawful for any person to willfully...