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761.02 Imposition and levy; exceptions; rate.
761.04 Occupancy billed to government agencies or employees.
761.05 Collection of tax when sale on credit.
761.06 Receivership; bankruptcy; priority of tax.
761.07 Failure to collect or remit tax; liability of hotel operator.
761.08 Total amount collected to be remitted.
761.09 Interest and penalties.
761.11 Cessation of business.
761.12 Assessment when insufficiently returned.
761.13 Notice of assessment; petition for reassessment.
761.14 Hearing procedure; administrative decision.
761.15 Appeals to Circuit Court.
761.16 Tax constitutes debt due Municipality.
761.18 Records; limitation on assessments.
761.20 Administration and enforcement.
761.21 Use of tax moneys by the Municipality.
Power to levy - see W.Va. Code Art. 7-18