H. B. 3180


(By Delegates Duke and Blair)
[Introduced February 21, 2003; referred to the
Committee on Political Subdivisions then Finance.]




A BILL to amend and reenact sections two and nine, article eighteen, chapter seven of the code of West Virginia, one thousand nine hundred thirty-one, 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 sections two and nine, article eighteen, chapter seven of the code of West Virginia, one thousand nine hundred thirty-one, 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 three, 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.
No profit 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 be added.