In order to regulate and enforce such tax, the Town Council does hereby promulgate these rules, regulations and administrative procedures for the assessment, collection and refund of the hotel occupancy tax.
(A) The provisions of W. Va. Code §§ 7-18-1 through 7-18-15 are hereby adopted in toto as if set out herein verbatim.
(B) All words used herein shall have the meaning therefore as set out in W. Va. Code §§ 7-18-3 and 7-18-15 and where no definition is set out, such word shall have its ordinary and common meaning.
(C) Any and all persons, firms and corporations who offer to the public for consideration sleeping accommodations within the corporate limits of the town are subject to the hotel occupancy tax.
(D) The hotel occupancy tax is due and payable on a monthly basis and a hotel occupancy tax return must be filed on a monthly basis on or before the fifteenth day of the month reporting and tendering the hotel occupancy tax collected for the preceding month by all persons subject to the tax.
(Ord. passed 5-7-2018)