Remittance Form For Hotel Motel Tax - Kanawha County

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Revised (July 2007)
Kanawha County, West Virginia
H
/M
O
T
R
F
OTEL
OTEL
CCUPANC Y
AX
EMITTANCE
ORM
Name of Hotel/Motel
________________________________________
For the Month Ending
___________________________________________________
Occupancy Receipts
$________________________
Make checks
(Less Adjustments*)
$________________________
payable to:
Total Adjusted Receipts
$________________________
Kanawha County
Sheriff
6% of Total Adjusted Receipts
$_________________________
c/o Hotel/Motel Tax
409 Virginia St. E.
Room 120
Penalty (5%) for late payment
$_________________________
Charleston, WV 25301
TOTAL REMITTANCE TO SHERIFF
$________________________
* W. Va. Code §7-18-1 states in pertinent part that the tax shall not be imposed on
any consumer occupying a hotel room for thirty or more consecutive days.
As signator below, I hereby certify that the information provided on this form is accurate to my knowledge and
belief, and that we have complied with W. Va. Law, and County Commission Ordinances.
Signature-Hotel Operator/Duly Authorized Agent
Date
Effective August 1, 2007, the County Commission of Kanawha County, West Virginia imposed by
Ordinance, a six percent (6%) tax on the consideration paid for the use of a hotel/motel room.
In accordance with W. Va. Code §7-8-10, remittance of any taxes due the County must be paid
in monthly installments on or before the fifteenth (15) day of the calendar month next succeeding
the month in which the tax accrued. For credit sales, a hotel operator doing business wholly or
partially on a credit basis shall require the consumer to pay the full amount of tax due upon a credit
sale at the time such sale is made or within thirty (30) days thereafter.
For purposes of the
calculation above, a credit sale will not be considered accrued until actually received, or the
expiration of the thirty day deadline, whichever occurs first.
A penalty of five percent (5%) shall be added to the amount due for any remittance that is not
received in a timely manner as previously described. An additional one percent (1%) shall be
added to the amount due for each month that the tax is not paid, until such time that
remittance in full is delivered to the Sheriff. Prior delinquencies must be paid before a current
remittance is accepted.

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