§7-18-8. Failure to collect or remit tax; liability of hotel
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.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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