ARTICLE 731
Hotel Tax
731.01   Imposition of tax.
731.02   Tax on consumer.
731.03   Rate.
731.04   Definitions.
731.05   Payment.
731.06   Governmental exemptions.
731.07   Credit transactions.
731.08   Bankruptcy.
731.09   Liability.
731.10   Remittance to Town.
731.11   Records.
731.12   Corporate ownership.
731.13   Disposition of proceeds.
731.99   Penalty.
 
CROSS REFERENCES
Authority to levy - see W.Va. Code 7-18-1(b)