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Jefferson County Hotel Occupancy Tax Ordinance

An Ordinance establishing a room occupancy tax on hotels located within the unincorporated areas of Jefferson County, West Virginia; establishing procedures for the collection, distribution and administration of such tax and establishing penalties for failure to comply with the requirements or provisions of this ordinance.

Be it enacted and ordained by the Jefferson County Commission of Jefferson County, Charles Town, West Virginia, as follows:

ARTICLE I - GENERAL PROVISIONS

ARTICLE II - DEFINITIONS

ARTICLE III - INCORPORATION OF TAX

ARTICLE IV - DUTIES AND PROCEDURES FOR HOTEL OPERATORS

ARTICLE V - ADMINISTRATION

ARTICLE VI - EXCLUSIONS

ARTICLE VII - PENALTIES

ARTICLE VIII - SEVERABILITY

ARTICLE IX - ENACTMENT