West Virginia § 7-18-9 Total amount collected to be remitted

West Virginia Statutes

§ 7-18-9 — Total amount collected to be remitted

West Virginia § 7-18-9

Ch. 7COUNTY COMMISSIONS AND OFFICERS

Art. 18HOTEL OCCUPANCY TAX

This text of West Virginia § 7-18-9 (Total amount collected to be remitted) 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 § 7-18-9 (2026).

Text

A profit may not accrue to any person as a result of the collection of the tax authorized under this article. Notwithstanding that the total amount of taxes collected by a hotel operator may be in excess of the amount for which a consumer would be liable by the application of the levy imposed under this article for the occupancy of a hotel room or rooms, the total amount of all taxes collected by any hotel operator shall be remitted to the taxing authority as hereinafter provided.

Free access — add to your briefcase to read the full text and ask questions with AI

A profit may not accrue to any person as a result of the collection of the tax authorized under this article. Notwithstanding that the total amount of taxes collected by a hotel operator may be in excess of the amount for which a consumer would be liable by the application of the levy imposed under this article for the occupancy of a hotel room or rooms, the total amount of all taxes collected by any hotel operator shall be remitted to the taxing authority as hereinafter provided.