Hotel Occupancy Tax
780.01   Hotel occupancy tax created; imposition and amount.
780.02   Definitions.
780.03   Consumer to pay tax; hotel or hotel operator not to represent that it will absorb tax; accounting by hotel.
780.04   Occupancy billed to government agencies or employees.
780.05   Collection of tax when sale on credit.
780.06   Receivership bankruptcy; priority of tax.
780.07   Failure to collect or remit tax; liability of hotel operator.
780.08   Total amount collected to be remitted.
780.09   Tax return and payment.
780.10   Keeping and preserving of records.
780.11   Liability of officers.
780.12   General procedure and administration.
780.13   Annual reports by convention and visitor’s bureaus.
780.14   Proceeds of tax; application of proceeds.
780.15   Collection.
780.16   Criminal penalties, prosecution, fines and/or imprisonment; separate violations; remedies not exclusive.
Authority to levy - see W. Va. Code Art. 7-18