HB5065 S JUD AM 3-11
Kraus 7502
The Committee on the Judiciary moved to amend the bill by striking out everything after the enacting clause and inserting in lieu thereof the following:
(a) The consumer shall pay to the hotel operator the amount of tax imposed by any municipality or county hereunder, which tax shall be added to and shall constitute a part of the consideration paid for the use and occupancy of the hotel room, and which tax shall be collectible as such by the hotel operator who shall account for, and remit to the taxing authority, all taxes paid by consumers. The hotel operator shall separately state the tax authorized by this article on all bills, invoices, accounts, books of account, and records relating to consideration paid for occupancy or use of a hotel room. The hotel operator may commingle taxes collected hereunder with the proceeds of the rental of hotel accommodations unless the taxing authority, shall by ordinance, order, regulation, or otherwise, require requires in writing that the hotel operator to segregate such taxes collected from such proceeds. The taxing authority’s claim shall be enforceable against, and shall be superior to, all other claims against the moneys so commingled excepting only claims of the state for moneys held by the hotel pursuant to the provisions of §11-15-1 et seq. of this code. All taxes collected pursuant to the provisions of this article shall be deemed to be held in trust by the hotel until those taxes shall have been remitted to the taxing authority as hereinafter provided.
(b) Economic nexus and duty of certain marketplace facilitators to collect tax. — Where a hotel or hotel operator contracts with a marketplace facilitator to offer the use or occupancy of a hotel room, such marketplace facilitator shall be responsible, on behalf of the hotel or hotel operator, for the collection and remittance of the tax imposed by any municipality or county pursuant to this article when:
(1) The marketplace facilitator makes or facilitates West Virginia sales on its own behalf or on behalf of one or more hotel or hotel operators equal to or exceeding $100,000 in gross revenue for an immediately preceding calendar year, or a current calendar year; or
(2) The marketplace facilitator makes or facilitates West Virginia sales on its own behalf or on behalf of one or more hotel or hotel operators in 200 or more separate transactions for an immediately preceding calendar year or a current calendar year.
For purposes of this section, a marketplace facilitator meeting the requirements of this subsection is deemed to be an agent of any hotel or hotel operator making retail sales through the marketplace facilitator’s physical or electronic marketplace.
(c) Collection and remittance of tax by marketplace facilitators. —
(1) Where a marketplace facilitator is responsible for the collection and remittance of the tax imposed pursuant to subsection (b) of this section, the marketplace facilitator shall separately state the tax authorized by this article on all bills, invoices, accounts, books of account, and records relating to consideration paid for the occupancy or use of a hotel room.
(2) Where a hotel or hotel operator contracts with a marketplace facilitator to offer the use or occupancy of a hotel room, the marketplace facilitator shall maintain records of every hotel or hotel operator and such records shall include:
(A) The name of the hotel, motel, short-term rental, or vacation rental where the lodging occurred;
(B) The name of the hotel, motel, short-term rental, or vacation rental owner;
(C) The address where the lodging occurred;
(D) The dates when the lodging occurred;
(E) The amount of tax received as required under this article;
(F) The date the amount of tax was received; and
(G) Whether the tax received was a municipal or county tax.
(3) A marketplace facilitator shall use geofencing or a similar mechanism to provide an accurate basis for occupancy tax collection.
(4) A marketplace facilitator shall use a nine-digit postal code when necessary in order to guarantee the collected tax is being remitted to the proper political subdivision.
(5) All taxes collected pursuant to the provisions of this article shall be deemed to be held in trust by the marketplace facilitator, on behalf of the hotel or hotel operator, until those taxes have been remitted by the marketplace facilitator to the taxing authority in accordance with §7-18-10 of this code. Provided, That nothing in this section shall be construed to The marketplace facilitator shall remit the tax to:
(A) The county treasurer for lodging taxes for county convention and visitors bureaus; and
(B) The municipal treasurer, clerk, or recorder as dictated by the municipal charter for lodging taxes for a municipal convention and visitors bureau.
(6) This section does not interfere with the ability of a marketplace facilitator and a hotel or hotel operator to enter into an agreement regarding fulfillment of the requirements of §7-18-1 et seq. of this code.
(d) Effective date. — The amendments to this section enacted during the regular session of the Legislature, 2021, shall apply to sales by a marketplace facilitator made on and after January 1, 2022.
(e) A hotel, hotel operator, or marketplace facilitator shall may not represent to the public in any manner, directly or indirectly, that it will absorb all or any part of the tax or that the tax is not considered an element in the price to be collected from the consumer.
Adopted
Rejected