ARTICLE 791
Hotel Occupancy Tax
791.01     Tax imposed.
791.02     Definitions.
791.03     Rate.
791.04     Consumer to pay tax.
791.05     Occupancy billed to government agencies or employees.
791.06     Collection of tax when sale on credit.
791.07     Failure to collect or remit tax; liability of hotel operator.
791.08     Total amount collected to be remitted.
791.09     Tax return and payment.
791.10     Keeping and preserving of records.
791.11     Liability of officers.
791.12     Proceeds of tax; application of proceeds.
791.99     Penalty.
 
CROSS REFERENCES
Hotel occupancy tax - see W. Va. Code Art. 7-18