ARTICLE 729
Hotel/Motel Tax
729.01    Imposition of tax.
729.02    Collection of tax.
729.03    Records and returns.
729.04    Liability.
729.05    Exceptions.
729.06    Rules and regulations.
729.07    Dispositions of proceeds of tax.
729.08    Definitions.
729.99    Penalty.
 
CROSS REFERENCES
Authority to levy - see W. Va. Code 7-18-1b