ARTICLE 767 Hotel Occupancy Tax

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Clarksburg Overview

Codified Ordinances of Clarksburg, WV

CODIFIED ORDINANCES OF THE CITY OF CLARKSBURG, WEST VIRGINIA

DIRECTORY OF OFFICIALS

ADOPTING ORDINANCE

COMPARATIVE SECTION TABLE

PART ONE - ADMINISTRATIVE CODE

PART THREE - TRAFFIC CODE

PART FIVE - GENERAL OFFENSES CODE

PART SEVEN - BUSINESS AND TAXATION CODE

PART NINE - STREETS, UTILITIES AND PUBLIC SERVICES CODE

PART ELEVEN - HEALTH AND SANITATION CODE

PART THIRTEEN - PLANNING AND ZONING CODE

PART FIFTEEN - FIRE PREVENTION CODE

PART SEVENTEEN - CODE ADMINISTRATION

ARTICLE 767
Hotel Occupancy Tax

767.01 Definitions.

767.02 Imposition.

767.03 Rate.

767.04 Consumer to pay tax; hotel or hotel operator not to absorb; accounting.

767.05 Occupancy billed to government agencies or employees.

767.06 Collection when sale on credit.

767.07 Receivership bankruptcy; priority of tax.

767.08 Failure to collect or remit tax; liability of officers.

767.09 Total amount collected to be remitted.

767.10 Tax return and payment; penalty for failure timely to remit tax.

767.11 Keeping and preserving records.

767.12 Liability of officers.

767.13 General procedure and administration.

767.14 Proceeds of tax; application of records.

767.99 Penalty.

CROSS REFERENCES

Hotel occupancy tax - see W. Va. Code Art. 7-18

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