West Virginia § 7-18-5 Occupancy billed to government agencies or employees

West Virginia Statutes

§ 7-18-5 — Occupancy billed to government agencies or employees

West Virginia § 7-18-5

Ch. 7COUNTY COMMISSIONS AND OFFICERS

Art. 18HOTEL OCCUPANCY TAX

This text of West Virginia § 7-18-5 (Occupancy billed to government agencies or employees) 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 § 7-18-5 (2026).

Text

(a)Hotel room occupancy billed directly to the federal government shall be exempt from this tax: Provided, That rooms paid for by a federal government employee for which reimbursement is made shall be subject to this tax.

(b)Hotel room occupancy billed directly to this state or its political subdivisions shall be exempt from this tax: Provided, That rooms paid for by an employee of this state for which reimbursement is made shall be subject to this tax.

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(a) Hotel room occupancy billed directly to the federal government shall be exempt from this tax: Provided, That rooms paid for by a federal government employee for which reimbursement is made shall be subject to this tax.

(b) Hotel room occupancy billed directly to this state or its political subdivisions shall be exempt from this tax: Provided, That rooms paid for by an employee of this state for which reimbursement is made shall be subject to this tax.