ARTICLE 741
Hotel Occupancy Tax
741.01   Imposition.
741.02   Rate.
741.03   Definitions.
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.
741.11   Records.
741.12   Liability of officers.
741.13   General procedure and administration.
741.14   Proceeds of tax; application of proceeds.
741.99   Penalty.
 
CROSS REFERENCES
Hotel occupancy tax - see W. Va. Code Art. 7-18