Hotel Occupancy Tax
776.01   Imposition.
776.02   Rate.
776.03   Definitions.
776.04   Consumer to pay tax; hotel not to represent that it will absorb tax; accounting.
776.05   Occupancy billed to government agencies or employees.
776.06   Collection of tax when sale on credit.
776.07   Receivership; bankruptcy; priority of tax.
776.08   Failure to collect or remit tax; liability of hotel operator.
776.09   Total amount collected to be remitted.
776.10   Tax return and payment.
776.11   Keeping and preserving of records.
776.12   Liability of officers.
776.13   General procedure and administration.
776.14   Proceeds of tax; application of proceeds.
776.99   Penalty.
Hotel occupancy tax - see W. Va. Code Art. 7-18