West Virginia § 7-18-8 Failure to collect or remit tax; liability of hotel operator

West Virginia Statutes

§ 7-18-8 — Failure to collect or remit tax; liability of hotel operator

West Virginia § 7-18-8

Ch. 7COUNTY COMMISSIONS AND OFFICERS

Art. 18HOTEL OCCUPANCY TAX

This text of West Virginia § 7-18-8 (Failure to collect or remit tax; liability of hotel operator) 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 § 7-18-8 (2026).

Text

If any hotel operator fails to collect the tax authorized by this article and levied pursuant to municipal ordinance or order of the county commission or shall fail to properly remit such tax to the taxing authority, he shall be personally liable for such amount as he failed to collect or remit: Provided, That such hotel operator shall not be held liable for failure to collect such tax if the hotel operator can by good and substantial evidence prove the refusal of the purchaser to pay this tax despite the diligent effort in good faith of the hotel operator to collect the tax.

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If any hotel operator fails to collect the tax authorized by this article and levied pursuant to municipal ordinance or order of the county commission or shall fail to properly remit such tax to the taxing authority, he shall be personally liable for such amount as he failed to collect or remit: Provided, That such hotel operator shall not be held liable for failure to collect such tax if the hotel operator can by good and substantial evidence prove the refusal of the purchaser to pay this tax despite the diligent effort in good faith of the hotel operator to collect the tax.