SENATE
HOUSE
JOINT
BILL STATUS
STATE LAW
REPORTS
EDUCATIONAL
CONTACT
home
home

Introduced Version House Bill 4430 History

   |  Email
Key: Green = existing Code. Red = new code to be enacted

 

FISCAL NOTEWEST virginia Legislature

2016 regular session

Introduced

House Bill 4430

By Delegates Longstreth, Caputo, Manchin and Ferro

[Introduced February 8, 2016; Referred
to the Committee on Political Subdivisions then Finance.]

A BILL to amend and reenact §7-18-1 of the Code of West Virginia, 1931, as amended, relating to eliminating exemption from hotel occupancy taxes on rental of hotel and motel rooms for thirty or more consecutive days.

Be it enacted by the Legislature of West Virginia:


That §7-18-1 of the Code of West Virginia, 1931, as amended, be amended and reenacted, to read as follows:

ARTICLE 18. HOTEL OCCUPANCY TAX.


§7-18-1. Hotel occupancy tax.

(a) Authority to impose. -- On and after July 1, 1985, any county or municipality may impose and collect a privilege tax upon the occupancy of hotel rooms located within its taxing jurisdiction. Such The tax shall be imposed and collected as provided in this article.

(b) Municipal tax. -- A municipal hotel tax shall be imposed by ordinance enacted by the governing body of the municipality, in accordance with the provisions of article eleven, chapter eight of this code. Such The tax shall be imposed uniformly throughout the municipality; and the tax shall apply to all hotels located within the corporate limits of the municipality, including hotels owned by the state or by any political subdivision of this state.

(c) County tax. -- A county hotel tax shall be imposed by order of the county commission duly entered of record. Such The tax shall be imposed uniformly throughout the county: Provided, That no county commission may impose its tax on hotels located within the corporate limits of any municipality situated, in whole or in part, within the county: Provided, however, That the tax collected by a hotel owned by a municipality but located outside the corporate limits of such the municipality pursuant to this article shall be remitted to the municipality owning such the hotel for expenditure pursuant to the provisions of section fourteen of this article. The tax shall apply to all hotels located outside the corporate limits of a municipality, including hotels owned by the state or any political subdivision of this state.

(d) The tax shall be imposed on the consumer and shall be collected by the hotel operator as part of the consideration paid for the occupancy of a hotel room. Provided, That the tax shall not be imposed on any consumer occupying a hotel room for thirty or more consecutive days.

 

 

NOTE: The purpose of this bill is to allow county commissions and municipalities to impose their hotel occupancy taxes on hotel and motel rooms regardless of the length of time for which the hotel or motel room is rented.

Strike-throughs indicate language that would be stricken from a heading or the present law, and underscoring indicates new language that would be added.

This Web site is maintained by the West Virginia Legislature's Office of Reference & Information.  |  Terms of Use  |   Web Administrator   |   © 2022 West Virginia Legislature **


X

Print On Demand

Name:
Email:
Phone:

Print