Bill > HB4776

This bill, by amending West Virginia Code §7-18-2, proposes to increase the maximum hotel occupancy tax rate that municipalities and counties can impose from six percent to eight percent of the price paid for a hotel room. The hotel occupancy tax is a fee levied on guests for staying in a hotel. This change would allow local governments more flexibility in setting this tax, with specific provisions addressing situations where a hotel is annexed from county to municipal jurisdiction and outlining public hearing requirements before any tax rate increase can be enacted by either a municipality or a county. The bill clarifies that this tax applies only to the room's use or occupancy and does not include charges for meals, services, or other amenities, nor does it apply to complimentary rooms.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4776&year=2026&sessiontype=RS&btype=bill