FISCAL NOTE

Date Requested: February 13, 2026
Time Requested: 05:42 PM
Agency: County Commissioners' Association of West Virginia
CBD Number: Version: Bill Number: Resolution Number:
4017 Introduced HB5494
CBD Subject: Boards and Commissions; Counties


FUND(S):

County Government

Sources of Revenue:

Special Fund

Legislation creates:

Creates New Revenue, Creates New Fund: County Emergency Services Fund



Fiscal Note Summary


Effect this measure will have on costs and revenues of state government.


This legislation would give counties the authority to impose an emergency services fee on hotel stays, which could increase county revenue based on the number of hotel rooms available for rent. The amount of revenue generated would vary from county to county depending on 1) The number of rooms available and 2) The fee amount placed on each room.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2026
Increase/Decrease
(use"-")
2027
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0


Explanation of above estimates (including long-range effect):






Memorandum


For counties that have hotels, this could provide revenue for a special revenue fund known as "County Emergency Services Fund." The legislation gives the counties the authority to impose a fee and sets a limit of $5 per night per room. The legislation specifics that the money would be directed to emergency medical services, fire departments, law enforcement agencies, 911 centers and related capital improvements, equipment, training, staffing or operational costs.



    Person submitting Fiscal Note: Nancy Butcher
    Email Address: nancy@ccawv.org