H. B. 3050
(By Delegates Walters, Webster, Palumbo and Wells)
[Introduced March 16, 2005; referred to the
Committee on Political Subdivisions then the Judiciary.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §7-18-16, relating to
the hotel occupancy tax generally; allowing certain counties
to charge a hotel user fee of three percent; and providing
that the moneys collected from the user fee from hotels
located in municipalities be rebated to the municipalities.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §7-18-16, to read as
ARTICLE 18. HOTEL OCCUPANCY TAX.
§7-18-16. Hotel use tax.
The county commission of any county with a population of one
hundred seventy-five thousand or more as determined by the most
recent decennial census of the United States may, by properly noticed ordinance, charge a user fee of three percent of the
consideration paid for the use or occupancy of a hotel room. From
the moneys collected by the user fees, the county commission shall
remit the amounts collected from hotels located within a
municipality in the county to the municipality.
The proceeds of the user fee provided by this section shall go
to improve the public safety, health and welfare of the citizens of
the county or affected municipality.
NOTE: The purpose of this bill is to allow counties with a
population of 175,000 or more to charge a hotel user fee.
This section is new; therefore, strike-throughs and
underscoring have been omitted.