Bill > HB5065

This bill clarifies that a "marketplace facilitator," which is a company that connects buyers with sellers of hotel rooms, is responsible for collecting and sending hotel occupancy taxes to the correct local government, known as a "political subdivision." This applies when the marketplace facilitator has a significant presence in West Virginia, defined by either making or facilitating over $100,000 in hotel room sales in a year or facilitating over 200 separate hotel room transactions in a year. The bill requires these facilitators to keep detailed records of each hotel and the taxes collected, use technology like geofencing to ensure accurate tax collection for the right locality, and use precise postal codes to direct the taxes to the proper political subdivision. These collected taxes are considered held in trust by the marketplace facilitator until they are remitted to the taxing authority.

Government Affairs

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=5065&year=2026&sessiontype=RS&btype=bill