§7-18-10. Tax return and payment.
Unless otherwise provided by ordinance, order, rule or
regulation of the taxing authority, the tax authorized by this
article, if imposed or levied by any municipality or county, shall
be due and payable in monthly installments on or before the
fifteenth day of the calendar month next succeeding the month in
which the tax accrued: Provided,
That for credit sales in which
the tax authorized by this article is not collected by the hotel
operator at the time of such sales, such tax shall not, for
purposes of this article, be regarded as having accrued until the
date on which it is either received by the hotel operator or upon
the expiration of the thirty day payment period set forth in
section six of this article, whichever shall first occur. The
hotel operator shall, on or before the fifteenth day of each month,
prepare and deliver to the taxing authority a return for the
preceding month, in the form prescribed by the taxing authority.
Such form shall include all information necessary for the
computation, collection and subsequent distribution of the tax as
the taxing authority may require. A remittance for the amount of
the tax due shall accompany each return. Each return shall be
signed by the hotel operator or his duly authorized agent.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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