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
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
§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
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