H. B. 2545
(By Mr. Speaker, Mr. Kiss, and Delegates
Mahan, McGraw, Pulliam and Thompson)
[Introduced March 13, 1997; referred to the
Committee on Finance.]
A BILL to amend and reenact section two, article eighteen,
chapter seven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to the hotel
occupancy tax; providing that municipalities and counties
may increase the maximum rate of the hotel occupancy tax up
to a total tax rate of six percent; and specifying uses for
the amount of tax revenue resulting from the increased tax
rate.
Be it enacted by the Legislature of West Virginia:
That section two, article eighteen, chapter seven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted 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.
Such This consideration shall does 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.
On and after the first day of July, one thousand nine
hundred ninety-seven, a county or municipality may increase the
rate of tax under this article by up to an additional three
percent, with the maximum rate of tax imposed under this article
not to exceed six percent of the consideration paid for the use
of or occupancy of a hotel room. The consideration does not
include the amount of tax imposed on the transaction under the
provisions of 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. All revenues from the rate of tax imposed
pursuant to this article which is in excess of three percent may
only be used for convention centers or recreational facilities,
as those terms are defined in section fourteen of this article,
which are owned by a nonprofit or government entity.
Any county or municipality desiring to increase the rate of
tax in excess of three percent may do so by the same procedure in
which the tax was originally levied.
NOTE: The purpose of this bill is to authorize counties and
municipalities to increase the maximum rate of the hotel
occupancy tax with the additional revenues to be used only for
convention centers or recreational facilities owned by a
nonprofit or government entity.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.