Hotel Occupancy Tax
761.01   Definitions.
761.02   Imposition and levy; exceptions; rate.
761.03   Collection.
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.
761.10   Records.
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.
761.17   Injunction.
761.18   Records; limitation on assessments.
761.19   Refunds.
761.20   Administration and enforcement.
761.21   Use of tax moneys by the Municipality.
761.99   Penalty.
Power to levy - see W.Va. Code Art. 7-18