ARTICLE 773: HOTEL OCCUPANCY TAX
Section
   773.01   Imposition of tax
   773.02   Collection of tax
   773.03   Records and returns
   773.04   Liability
   773.05   Exceptions
   773.06   Rules and regulations
   773.07   Disposition of proceeds of tax
 
   773.99   Penalty
Cross References
   Hotel occupancy tax, see W.Va. Code Art. 7-18