COMMITTEE SUBSTITUTE
FOR
H. B. 2545
(By Mr. Speaker, Mr. Kiss, and Delegates
Mahan, McGraw, Pulliam and Thompson)
(Originating in the Committee on Finance)
[April 3, 1997]
A BILL to amend and reenact section two, article eighteen, chapter
seven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, relating to the hotel occupancy tax;
providing that municipalities and counties may increase the
maximum rate of the hotel occupancy tax up to a total tax rate
of six percent; specifying an effective date; and specifying
uses for the amount of tax revenue resulting from the
increased tax rate.
Be it enacted by the Legislature of West Virginia:
That section two, article eighteen, chapter seven of the code
of West Virginia, one thousand nine hundred thirty-one, as amended,
be amended and reenacted 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 does 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.
On and after the first day of July, one thousand nine hundred
ninety-eight, a county or municipality may increase the rate of tax
under this article by up to an additional three percent, with the
maximum rate of tax imposed under this article not to exceed six
percent of the consideration paid for the use of or occupancy of
a hotel room:
Provided, That in the event a county or municipality
increases the rate of tax in excess of three percent, the rate of
tax in excess of three percent shall not apply to any hotel which
also includes a golf course owned or under the control of the hotel
operator.
The consideration does not include the amount of tax
imposed on the transaction under the provisions of 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. All revenues from
the rate of tax imposed pursuant to this article which is in excess
of the three percent rate may only be used for convention centers
or recreational facilities, as those terms are defined in section
fourteen of this article, which are owned by a nonprofit or
government entity , for capital improvements to theaters or out door theaters which are owned by a nonprofit or governmental
entity
or for emergency medical services. For the purposes of this
section, emergency services means fire departments, volunteer fire
departments and ambulance services which are operated by a
governmental or nonprofit entity.
Any county or municipality desiring to increase the rate of
tax in excess of three percent may do so by the same procedure in
which the tax was originally levied.
NOTE: The purpose of this bill is to authorize counties and
municipalities to increase the maximum rate of the hotel occupancy
tax with the additional revenues to be used only for convention
centers, recreational facilities or for capital improvements to
theaters or outdoor theaters owned by a nonprofit or government
entity.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
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