Hotel Occupancy Tax
738.01   Imposition of tax.
738.02   Rate of tax.
738.03   Definitions.
738.04   Consumer to pay tax; hotel or hotel operator not to represent that it will absorb tax; accounting by hotel.
738.05   Collection of tax when sale on credit.
738.06   Receivership bankruptcy; priority of tax.
738.07   Failure to collect or remit tax; liability of hotel operator.
738.08   Total amount collected to be remitted.
738.09   Tax return and payment.
738.10   Keeping and preserving of records.
738.11   Liability of officers.
738.12   General procedure and administration.
738.13   Proceeds of tax; application of proceeds.
738.14   Criminal penalties.
Authority to levy - see W. Va. Code 7-18-1