769.01 Definitions.
769.02 Rate of tax.
769.03 Consumer to pay tax; accounting by hotel.
769.04 Occupancy billed to government agencies or employees.
769.05 Collection of tax when sale on credit.
769.06 Receivership bankruptcy; priority of tax.
769.07 Failure to collect or remit tax; liability for hotel operator.
769.08 Total amount collected to be remitted.
769.09 Tax return and payment.
769.10 Keeping and preserving of records.
769.11 Liability of officers.
769.99 Penalty.
CROSS REFERENCES
Hotel occupancy tax - see W. Va. Art. 7-18