West Virginia § 7-18-11 Keeping and preserving of records

West Virginia Statutes

§ 7-18-11 — Keeping and preserving of records

West Virginia § 7-18-11

Ch. 7COUNTY COMMISSIONS AND OFFICERS

Art. 18HOTEL OCCUPANCY TAX

This text of West Virginia § 7-18-11 (Keeping and preserving of records) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 7-18-11 (2026).

Text

Each hotel operator shall keep complete and accurate records of taxable sales and of charges, together with a record of the tax collected thereon, and shall keep all invoices and other pertinent documents in such form as the taxing authority may require. Such records and other documents shall be preserved for a period of not less than three years, unless the taxing authority shall consent in writing to their destruction within that period or shall require that they be kept for a longer period.

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Each hotel operator shall keep complete and accurate records of taxable sales and of charges, together with a record of the tax collected thereon, and shall keep all invoices and other pertinent documents in such form as the taxing authority may require. Such records and other documents shall be preserved for a period of not less than three years, unless the taxing authority shall consent in writing to their destruction within that period or shall require that they be kept for a longer period.