775.01 Imposition.
775.02 Rate.
775.03 Definitions.
775.04 Consumer to pay the tax; hotel or hotel operator not to represent that it will absorb tax; accounting.
775.05 Occupancy billed to government agencies or employees.
775.06 Collection of tax when sale on credit.
775.07 Receivership bankruptcy; priority of tax.
775.08 Failure to collect or remit tax; liability of hotel operator.
775.09 Total amount collected to be remitted.
775.10 Tax return and payment.
775.11 Keeping and preserving records.
775.12 Liability of officers.
775.13 General procedure and administration.
775.14 Proceeds of tax; application of proceeds.
775.99 Penalty.
CROSS REFERENCES
Hotel occupancy tax - see W. Va. Code Art. 7-18