WEST virginia legislature

2023 regular session

Committee Substitute

for

Senate Bill 429

By Senators Smith and Taylor

[Originating in the Committee on Government Organization; reported on February 17, 2023]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §7-1-3uu, relating to authorizing county commissions to impose a Health and Safety Fee of $1 for tourism and recreational activities within the county; listing applicable activities and how fee to be calculated thereon; providing that fee may only be collected once on any seasonal or annual pass purchased for activities to which fee is applicable; establishing that fee may not be collected or imposed on activities within municipalities that have levied an amusement tax; establishing who owes fee, collection, and remittance to county; authorizing counties to promulgate administrative procedures for collection of fee; providing that the sheriff is the county’s agent for collection of fee; and establishing requirements for use of proceeds from fee.

Be it enacted by the Legislature of West Virginia:

ARTICLE 1. COUNTY COMMISSIONS GENERALLY.

§7-1-3uu. Health and Safety Fee.

(a) Each county commission may impose and collect a $1 Health and Safety Fee for any or all of the following tourism and recreation activities within the county, on the basis stated in this section:

(1) The fee for the following activities shall be collected for each day or night of rental of the accommodation or vehicle:

(A) Hotel/Motel/Cabin/Condominium/Airbnb/VRBO rentals;

(B) RV or tent camping rentals or fees;

(C) Automobile rentals;

(D) Boat rentals; and

(E) ATV/motorcycle/bicycle rentals.

(2) The fee for the following activities shall be collected for each ticket purchased or admission paid:

(A) Boat rides;

(B) Ski lift usage;

(C) Whitewater rafting;

(D) Golfing;

(E) Carnival, fair, or amusement park visits;

(F) Train rides;

(G) Museum or historical home tours;

(H) Zip lining, rock climbing, paddle boarding, and similar outdoor adventure activities; and

(I) Concerts or music festivals.

(3) The fee for the following activities shall be collected per person, per day:

(A) Bus excursions/charter; and

(B) Guided fishing or hunting excursions.

(b) The fee shall be collected only once on any seasonal or annual pass purchased for any of the activities to which the fee is applicable.

(c) Any fee imposed by a county commission pursuant to this section may not be imposed on, or collected for, activities within the boundaries of a municipal corporation that has levied an amusement tax pursuant to §8-13-6 of this code.

(d) The person to whom the rental is made or the service or activity is provided shall pay to the operator or vendor of the activity the amount of the Health and Safety Fee imposed by the county hereunder, which fee shall be added to and shall constitute a part of the consideration paid for the rental, service, or activity, and which fee shall be collectible as such by the operator or vendor who shall account for, and remit to the county, all fees paid by such persons. Operators who are subject to the collection and remittance of hotel occupancy tax pursuant to §7-18-1 et seq. of this code shall remit the fee with the remittance of the hotel occupancy tax, but shall separately state the amount of the fee and the tax when remittance is made.

(e) The county shall promulgate, by ordinance, order, rule, or regulation, administrative procedures for the assessment, collection, and refund of the fee authorized by this section. The sheriff of each county shall be the county’s agent for administration and collection of the fee and shall have the power to initiate civil suits for the collection of the fee. The county commission may promulgate regulations and return forms as it determines are necessary or desirable for the administration and collection of the fee.

(f) The moneys collected for the fee shall be expended only for use in emergency services readiness, and shall be appropriated at the discretion of the county commission among emergency services providers and paid and volunteer and part-volunteer fire departments located in the county.