{"data":{"id":"us-wv/w.-va.-code-7-18-5","jurisdiction":"us-wv","citation":"W. Va. Code § 7-18-5","heading":"Occupancy billed to government agencies or employees.","body":"(a) Hotel room occupancy billed directly to the federal government shall be exempt from this tax: Provided, That rooms paid for by a federal government employee for which reimbursement is made shall be subject to this tax.\n(b) Hotel room occupancy billed directly to this state or its political subdivisions shall be exempt from this tax: Provided, That rooms paid for by an employee of this state for which reimbursement is made shall be subject to this tax.","path":["CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.","ARTICLE 18. HOTEL OCCUPANCY TAX."],"source_url":"https://code.wvlegislature.gov/7-18-5/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:20:36Z","sha256":"0aefd29e1ccbe8d5b2294e4a69640e77f5837c8ca35a30221b8a7ca0ab3cfce2","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-7-18-4","next":"us-wv/w.-va.-code-7-18-6"},"notice":"GroundRules: Original legal text. Not legal advice."}