SB163 HFAT Howell 3-3

Hubbard 3192

Delegate Howell moves to amend the bill by striking out the title and substituting therefor a new title, to read as follows:

Com. Sub. for Senate Bill No. 163 -- “A Bill to amend and reenact §7-18-3 and §7-18-4 of the Code of West Virginia, 1931, as amended, all relating to taxation of hotel rooms booked through a marketplace facilitator; defining marketplace facilitator; providing for collection and remittance of the tax imposed by any municipality or county by a marketplace facilitator; making the marketplace facilitators responsible for collection and remittance of the tax imposed by any municipality or county; requiring the marketplace facilitator to separately state the tax on all bills, invoices, accounts, books of account, and records relating to consideration paid for the occupancy or use of a hotel room; deeming all taxes collected be held in trust by the marketplace facilitator until remitted; and permitting marketplace facilitators and hotels or hotel operators to enter into agreements regarding fulfillment of the requirements of the chapter.”

Adopted

Rejected