H. B. 4583
(By Delegates Fleischauer, Shook, Marshall,
Wooton, Hatfield, Fragale, Evans, Doyle,
Beach, Campbell and Manchin)
[Introduced
February 19, 2010
; referred to the
Committee on Political Subdivisions then Finance.]
A BILL to amend and reenact §7-18-14 of the Code of West Virginia,
1931, as amended, relating to permitting municipalities and
counties to use proceeds from the hotel occupancy tax to fund
public libraries.
Be it enacted by the Legislature of West Virginia:
That §7-18-14 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 18. HOTEL OCCUPANCY TAX.
§7-18-14. Proceeds of tax; application of proceeds.
(a) Application of proceeds. -- The net proceeds of the tax
collected and remitted to the taxing authority pursuant to this
article shall be deposited into the General Revenue Fund of such
municipality or county commission and, after appropriation thereof,
shall be expended only as provided in subsections (b) and (c) of
this section.
(b) Required expenditures. -- At least fifty percent of the net revenue receivable during the fiscal year by a county or a
municipality pursuant to this article shall be expended in the
following manner for the promotion of conventions,
and tourism
and
public libraries:
(1) Municipalities. -- If a convention and visitor's bureau is
located within the municipality, county or region, the governing
body of such municipality shall appropriate the percentage required
by this subsection to that bureau. If a convention and visitor's
bureau is not located within such municipality, county or region,
then the percentage appropriation required by this subsection shall
be appropriated as follows:
(A) Any The planning, construction, reconstruction,
establishment, acquisition, improvement, renovation, extension,
enlargement, equipment, maintenance, repair and operation of public
library facilities. However, any hotel located within such
municipality, county or region may apply to such municipality for
an appropriation to such hotel of a portion of the tax authorized
by this article and collected by such hotel and remitted to such
municipality, for uses directly related to the promotion of tourism
and travel, including advertising, salaries, travel, office
expenses, publications and similar expenses. The portion of such
tax allocable to public libraries or such hotel shall not exceed
seventy-five percent of that portion of such tax collected and
remitted by such hotel which is required to be expended pursuant to
this subsection in such portion as the municipality in its sole discretion determines.
Provided, That prior Prior to appropriating
any moneys to such hotel, such municipality shall require the
submission of, and give approval to, a budget setting forth the
proposed uses of such moneys.
(B) If there is more than one convention and visitor's bureau
located within a municipality, county or region, the city council
may allocate the tax authorized by this article to one or more of
such bureaus or for public libraries in such portion as the city
council in its sole discretion determines.
(C) The balance of net revenue required to be expended by this
subsection shall may be used for the planning, construction,
reconstruction, establishment, acquisition, improvement,
renovation, extension, enlargement, equipment, maintenance, repair
and operation of public library facilities or be appropriated to
the regional travel council serving the area in which the
municipality is located in such portion as the municipality in its
sole discretion determines.
(2) Counties. -- If a convention and visitor's bureau is
located within a county or region, the county commission shall
appropriate the percentage required by this subsection to that
convention and visitor's bureau. If a convention and visitor's
bureau is not located within such county or region, then the
percentage appropriation required by this subsection shall be
appropriated as follows:
(A) Any The planning, construction, reconstruction, establishment, acquisition, improvement, renovation, extension,
enlargement, equipment, maintenance, repair and operation of public
library facilities. However, any hotel located within such county
or region may apply to such county for an appropriation to such
hotel of a portion of the tax authorized by this article and
collected by such hotel and remitted to such county, for uses
directly related to
public libraries or the promotion of tourism
and travel, including advertising, salaries, travel, office
expenses, publications and similar expenses. The portion of such
tax allocable to
public libraries or such hotel shall not exceed
seventy-five percent of that portion of such tax collected and
remitted by such hotel which is required to be expended pursuant to
this subsection
in such portion as the county in its sole
discretion determines. Provided, That prior Prior to appropriating
any moneys to such hotel such county shall require the submission
of, and give approval to, a budget setting forth the proposed uses
of such moneys.
(B) If there is more than one convention and visitor's bureau
located within a county or region, the county commission may
allocate the tax authorized by this article to public libraries or
one or more of such bureaus in such portion as the county
commission in its sole discretion determines.
(C) The balance of net revenue required to be expended by this
subsection shall may be used for the planning, construction,
reconstruction, establishment, acquisition, improvement, renovation, extension, enlargement, equipment, maintenance, repair
and operation of public library facilities or be appropriated to
the regional travel council serving the area in which the county is
located
in such portion as the municipality in its sole discretion
determines.
(3) Legislative finding. -- The Legislature hereby finds and
declares that in order to attract new business and industry to this
state and to retain existing business and industry all to provide
the citizens of the state with economic security, and to advance
the business prosperity and economic welfare of this state, it is
necessary to enhance public libraries and recreational and tourism
opportunities. Therefore, in order to promote public libraries and
recreation and tourism, the Legislature finds that public financial
support should be provided for constructing, equipping, improving
and maintaining projects, agencies and facilities which promote
recreation, and tourism and public libraries. The Legislature also
finds that the support of convention and visitor's bureaus, hotels,
and regional travel councils and public libraries is a public
purpose for which funds may be expended. Local convention and
visitor's bureaus, hotels, and regional travel councils and public
libraries receiving funds under this subsection may expend such
funds for the payment of administrative expenses, and for the
direct or indirect promotion of conventions, and tourism, public
libraries and for any other uses and purposes authorized by
subdivisions (1) and (2) of this subsection.
(c) Permissible expenditures. -- After making the
appropriation required by subsection (b) of this section, the
remaining portion of the net revenues receivable during the fiscal
year by such county or municipality, pursuant to this article, may
be expended for one or more of the purposes set forth in this
subsection, but for no other purpose. The purposes for which
expenditures may be made pursuant to this subsection are as
follows:
(1) The planning, construction, reconstruction, establishment,
acquisition, improvement, renovation, extension, enlargement,
equipment, maintenance, repair and operation of publicly owned
convention facilities, including, but not limited to, arenas,
Auditoriums, civic centers, and convention centers and public
libraries;
(2) The payment of principal or interest or both on revenue
bonds issued to finance such convention facilities and public
libraries;
(3) The promotion of conventions and public libraries;
(4) The construction, operation or maintenance of public
parks, tourist information centers, and recreation facilities and
public libraries, including land acquisition;
(5) The promotion of the arts;
(6) Historic sites;
(7) Beautification projects;
(8) Passenger air service incentives and subsidies directly related to increasing passenger air service availability to tourism
destinations in this state;
(9) Medical care and emergency services, in an amount not
exceeding $250,000, in any county where:
(A) There is an urgent necessity to preserve the delivery of
acute medical care and emergency services;
(B) There is an increase in need for acute medical care and
emergency services directly related to tourism;
(C) Recurrent flooding in the county significantly disrupts,
on a periodic basis, the delivery of acute medical care and
emergency services;
(D) There is an inadequate economic base within the county
from any source other than tourism to preserve the delivery of
acute medical care and emergency services;
(E) There is an inadequate economic base directly related to
low population in the county, specifically, a population of less
than ten thousand persons according to the census of the year 1990;
(F) There is one and only one hospital within the county; and
(G) The county commission makes specific findings, by
resolution, that all of the foregoing conditions within the county
exist; or
(10) Support and operation of the Hatfield-McCoy Recreation
Area by the participating county commissions in the Hatfield-McCoy
Regional Recreational Authority.
(d) Definitions. -- For purposes of this section, the following terms are defined:
(1) Convention and visitor's bureau and visitor's and
convention bureau. -- "Convention and visitor's bureau" and
"visitor's and convention bureau" are interchangeable and either
shall mean a nonstock, nonprofit corporation with a full-time staff
working exclusively to promote tourism and to attract conventions,
conferences and visitors to the municipality, county or region in
which such convention and visitor's bureau or visitor's and
convention bureau is located or engaged in business within.
(2) Convention center. -- "Convention center" means a
convention facility owned by the state, a county, a municipality or
other public entity or instrumentality and shall include all
facilities, including armories, commercial, office, community
service and parking facilities and publicly owned facilities
constructed or used for the accommodation and entertainment of
tourists and visitors, constructed in conjunction with the
convention center and forming reasonable appurtenances thereto.
(3) Fiscal year. -- "Fiscal year" means the year beginning
July 1, and ending June 30 of the next calendar year.
(4) Net proceeds. -- "Net proceeds" means the gross amount of
tax collections less the amount of tax lawfully refunded.
(5) Promotion of the arts. -- "Promotion of the arts" means
activity to promote public appreciation and interest in one or more
of the arts. It includes the promotion of music for all types, the
dramatic arts, dancing, painting and the creative arts through shows, exhibits, festivals, concerts, musicals and plays.
(6) Recreational facilities. -- "Recreational facilities"
means and includes any public park, parkway, playground, public
recreation center, athletic field, sports arena, stadium, skating
rink or arena, golf course, tennis courts and other park and
recreation facilities, whether of a like or different nature, that
are owned by a county or municipality.
(7) Region. -- "Region" means an area consisting of one or
more counties that have agreed by contract to fund a convention and
visitor's bureau to promote those counties.
(8) Regional travel council. -- "Regional travel council"
means a nonstock, nonprofit corporation, with a full-time staff
working exclusively to promote tourism and to attract conventions,
conferences and visitors to the region of this state served by the
regional travel council.
(9) Historic site. -- "Historic site" means any site listed on
the United States national register of historic places, or listed
by a local historical landmarks commission, established under state
law, when such sites are owned by a city, a county or a nonprofit
historical association and are open, from time to time, to
accommodate visitors.
(e) Any member of a governing body who willingly and knowingly
votes to or causes to be expended moneys generated by the
provisions of this section for purposes other than specifically set
forth in this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $100.
NOTE: The purpose of this bill is to permit municipalities and
counties to use proceeds from the hotel occupancy tax to fund
public libraries.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.