ARTICLE 761
Hotel Occupancy Tax
761.01   Imposition of tax.
761.02   Rate of tax.
761.03   Definitions.
761.04   Consumer to pay tax.
761.05   Occupancy billed to government agencies or employees.
761.06   Collection of tax when sale on credit.
761.07   Failure to collect or report tax; liability of hotel operator.
761.08   Total amount collected to be remitted.
761.09   Tax return and payment.
761.10   Keeping and preserving of records.
761.11   Liability of officers.
761.99   Penalty.
 
CROSS REFERENCES
Power to levy - see W.  Va.  Code Art.  7-18