ARTICLE 787 Hotel Occupancy Tax

787.01    Definitions.

787.02   Application of article.

787.03   Legislative intent.

787.04   Rate, assessment and collection of tax.

787.05   Administration.

787.06   Keeping and preserving of records.

787.07   Liability.

787.08   Use of tax.

787.09   Schedule of payments.

787.10   Effective date.

787.99   Penalty.

CROSS REFERENCES

      Hotel occupancy tax - see W. Va. Code Art. 7-18

      Hotels and restaurants - see W. Va. Code Art. 16-6