762.01 Authority.
762.02 Purpose.
762.03 Definitions.
762.04 Levy of tax.
762.05 Rate of tax.
762.06 Consumer to pay tax; accounting by hotel.
762.07 Occupancy billed to government agencies or employees.
762.08 Collection of tax when sale on credit.
762.09 Receivorship or bankruptcy; priority of tax.
762.10 Failure to collect or remit tax; liability of hotel operator.
762.11 Total amount collected to be remitted.
762.12 Tax return and payment.
762.13 Records.
762.14 Liability of officers.
762.15 Proceeds of tax; application of proceeds.
762.16 Exclusions.
762.99 Penalty.
CROSS REFERENCES
Hotel occupancy tax - see W. Va. Code Art. 7-18