Hotel Occupancy Tax
745.01   Levy.
745.02   Rate.
745.03   Definitions.
745.04   Consumer to pay tax.
745.05   Occupancy billed to government agencies or employees.
745.06   Collection of tax when sale on credit.
745.07   Receivership bankruptcy; prior to City tax.
745.08   Failure to collect or remit tax; liability of hotel operator.
745.09   Total amount collected to be remitted.
745.10   Interest and penalties.
745.11   Tax return and payment.
745.12   Keeping and preserving of records. 
745.13   Liability of officers.
745.14   General procedure and administration.
745.15   Proceeds of tax; application of proceeds.
745.16   Annual reports by convention and visitor's bureau.
745.99   Penalty.
Authority to levy - see W. Va. Code 7-18