763.01 Definitions.
763.02 Authority to impose tax.
763.03 County tax.
763.04 Rate of tax; imposition and exceptions.
763.05 Consumer to pay tax.
763.06 Occupancy billed to government agencies or employees.
763.07 Collection of tax when sale on credit.
763.08 Receivership bankruptcy; priority tax.
763.09 Failure to collect or remit tax.
763.10 Remittance.
763.11 Interest and penalties.
763.12 Tax return, payment; exception.
763.13 Records.
763.14 Liability of officers.
763.15 Cessation of business.
763.16 Administration.
763.17 Proceeds of tax.
763.18 Convention and Visitors Bureau.
763.99 Penalty.
CROSS REFERENCES
Hotel occupancy tax - see W.Va. Code Art. 7-18