ARTICLE 749: HOTEL OCCUPANCY TAX

Section

   749.01   Definitions

   749.02   Imposition of tax

   749.03   Rate of tax

   749.04   Collection of tax

   749.05   Exceptions to collection of tax

   749.06   Liability for failure to collect or remit tax

   749.07   Payment of tax and tax return

   749.08   Records and preservation

   749.09   Administration

   749.10   Proceeds of tax; application of proceeds

   749.11   Annual reports by convention and visitor’s bureaus

   749.99   Penalty

Cross-reference:

   Convention and Visitor’s Bureau, see Art. 167

Statutory reference:

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

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