House Bill 2811 History
H. B. 2811
(By Delegate Duke)
March 1, 2005
; referred to the
Committee on Political Subdivisions then Finance.]
A BILL to amend and reenact §7-18-2 and §7-18-9
of the code of West
Virginia, 1931, as amended, all relating to authorizing
counties and municipalities to increase the hotel occupancy
tax from three percent to an amount up to six percent.
Be it enacted by the Legislature of West Virginia:
That §7-18-2 and §7-18-9
of the code of West Virginia, 1931,
as amended, be amended and reenacted, all 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:
Provided, That on and after the first day of July, two thousand
six, a county or municipality may increase the rate of tax up to an
amount not to exceed six percent of the consideration paid for the
use or occupancy of a hotel room.
Such This consideration shall may 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.
§7-18-9. Total amount collected to be remitted.
shall may accrue to any person as a result of the
collection of the tax authorized under this article.
Notwithstanding that the total amount of such the taxes collected
by a hotel operator may be in excess of the amount for which a
consumer would be liable by the application of the levy of three
up to six percent for the occupancy of a hotel room or rooms, the
total amount of all taxes collected by any hotel operator shall be
remitted to the taxing authority as hereinafter provided.
NOTE: The purpose of this bill is to allow counties and
municipalities to raise the hotel occupancy tax from 3% to an
amount up to 6%.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would