WVC 7 - 18 - 9
§7-18-9. Total amount collected to be remitted.
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.