H. B. 2225
(By Delegate Swartzmiller)
[Introduced January 16, 2007; referred to the
Committee on Political Subdivisions then Finance.]
A BILL to amend and reenact §7-18-2 of the Code of West Virginia,
1931, as amended, relating to the hotel occupancy tax
generally; and allowing counties to increase the rate of tax
imposed to six percent.
Be it enacted by the Legislature of West Virginia:
That §7-18-2 of the Code of West Virginia, 1931, 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 is 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
five, a municipality may by ordinance increase the rate of tax
imposed in this section to not more than six percent of the
consideration paid for the use or occupancy of a hotel room: Provided, however, That notwithstanding any other provision of this
article to the contrary, a municipality may not impose any tax
authorized by this article on a hotel located within its corporate
limits upon which a county was imposing a tax authorized by this
article on or after the first day of January, two thousand five,
and continuously thereafter after that to and including the
effective date of annexation of the territory in which the hotel is
located pursuant to article six, chapter eight of this code and as
to that hotel, the county is authorized to continue to impose and
collect the tax authorized by this article at the rate of three
percent of the consideration paid for the use or occupancy of a
hotel room: Provided further, That in the event the county
commission duly enters an order of record that ceases to impose the
tax authorized by this article on that hotel, then, as to that
hotel, the municipality in which the hotel is located by reason of
the annexation may impose the tax authorized by this article.
Prior to the second reading of an ordinance proposed by a
municipality to increase the rate of tax, the municipality shall
conduct a properly noticed public hearing on the issue: And
provided further, That on and after the first day of July, two
thousand seven, a county may by duly entering an order of record,
increase the rate of tax imposed in this section to not more than
six percent of the consideration paid for the use or occupancy of
a hotel room. The consideration paid for the use or occupancy of a hotel room 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.
NOTE: The purpose of this bill is to allow counties to
increase the occupancy tax on hotel use or occupancy to six percent
of consideration.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.