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741.04 Consumer to pay tax.
741.05 Government agencies or employees exempt.
741.06 Collection on credit sales.
741.07 Receivership bankruptcy; priority of tax.
741.08 Failure to collect or remit; hotel operator liability.
741.09 Total amount collected to be remitted.
741.10 Tax return and payment.
741.12 Liability of officers.
741.13 General procedure and administration.
741.14 Proceeds of tax; application of proceeds.
Hotel occupancy tax - see W. Va. Code Art. 7-18