H. B. 4644
(By Delegates Manchin, Caputo and Longstreth)
[Introduced February 20, 2012; referred to the
Committee on Political Subdivisions then Finance.]
A BILL to amend and reenact §7-18-1 of the Code of West Virginia, 1931, as amended, relating to limiting the exemption from the hotel occupancy tax.
Be it enacted by the Legislature of West Virginia:
That §7-18-1 of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 18. HOTEL OCCUPANCY TAX.
§7-18-1. Hotel occupancy tax.
(a) Authority to impose. -- On and after the first day of July, one thousand nine hundred eighty-five, Any county or municipality may impose and collect a privilege tax upon the occupancy of hotel rooms located within its taxing jurisdiction. Such The tax shall be imposed and collected as provided in this article.
(b) Municipal tax. -- A municipal hotel tax shall be imposed by ordinance enacted by the governing body of the municipality, in accordance with the provisions of article eleven, chapter eight of this code. Such The tax shall be imposed uniformly throughout the municipality; and the tax shall apply to all hotels located within the corporate limits of the municipality, including hotels owned by the state or by any political subdivision of this state.
(c) County tax. -- A county hotel tax shall be imposed by order of the county commission duly entered of record. Such The tax shall be imposed uniformly throughout the county: Provided, That no county commission may impose its tax on hotels located within the corporate limits of any municipality situated, in whole or in part, within the county: Provided, however, That the tax collected by a hotel owned by a municipality but located outside the corporate limits of such municipality pursuant to this article shall be remitted to the municipality owning such hotel for expenditure pursuant to the provisions of section fourteen of this article. The tax shall apply to all hotels located outside the corporate limits of a municipality, including hotels owned by the state or any political subdivision of this state.
(d) The tax shall be imposed on the consumer and shall be collected by the hotel operator as part of the consideration paid for the occupancy of a hotel room: Provided, That the tax shall may not be imposed on any consumer state employee occupying a hotel room for thirty or more consecutive days for official state business purposes.
NOTE: The purpose of this bill is to limit the exemption to the hotel occupancy tax is limited to state employees.
Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.