COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 103
(By Senators Wooton, Bailey and McKenzie)
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[Originating in the Committee on Government Organization;
reported April 2, 1997.]
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A BILL to amend and reenact sections two and nine, article
eighteen, chapter seven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, all relating
to authorizing municipalities and counties that do not have
a convention or civic center to impose and levy an
additional two percent hotel occupancy tax for the
construction of a convention or civic center.
Be it enacted by the Legislature of West Virginia:
That sections two and nine, article eighteen, chapter seven
of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted, all to read as
follows:
ARTICLE 18. HOTEL OCCUPANCY TAX.
§7-18-2. Rate of tax.
The rate of tax imposed shall be three percent of the
consideration paid for the use or occupancy of a hotel room. Such
This consideration shall not include the amount of tax imposed on
the transaction under article fifteen, chapter eleven of this
code, or charges for meals, valet service, room service,
telephone service or other charges or consideration not paid for
use or occupancy of a hotel room.
Effective on the first day of July, one thousand nine
hundred ninety-seven, counties and municipalities that do not
have a convention or civic center may impose an additional two
percent hotel occupancy tax on the consideration paid for the use
of or occupancy of a hotel room. This additional tax shall be
used only for: planning, acquisition of property, and
construction of a convention or civic center.
§7-18-9. Total amount collected to be remitted.
No profit shall accrue to any person as a result of the
collection of the tax authorized under this article.
Notwithstanding that the total amount of such the 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 of three
percent for the occupancy of a hotel room or rooms, or in the
case of a municipality or county that imposes and levies an
additional two percent for the occupancy of a hotel room or rooms
after the first day of July, one thousand nine hundred ninety- seven, the total amount of all taxes collected by any hotel
operator shall be remitted to the taxing authority as hereinafter
provided.
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(NOTE: The purpose of this bill is to authorize
municipalities and counties that do not have a convention or
civic center to impose and levy an additional two percent hotel
occupancy tax for the purposes of construction of such a
facility.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.)