summary
Introduced
02/16/2026
02/16/2026
In Committee
02/16/2026
02/16/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
The purpose of this bill is to amend the definition of "hotel" to include campground sites and to provide the county commission the authority to authorize campground site for the purpose of collecting hotel occupancy tax.
AI Summary
This bill amends the definition of "hotel" for the purpose of collecting hotel occupancy tax, a tax levied on temporary lodging. Specifically, it expands the definition of "hotel" to include campground sites, which were previously excluded. Furthermore, it grants county commissions the authority to vote and designate specific campgrounds or sites as "hotels" for tax collection purposes, with any tax revenue collected from these designated campsites being specifically earmarked for public safety services within that county.
Committee Categories
Government Affairs
Sponsors (2)
Last Action
To Government Organization (on 02/16/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=955&year=2026&sessiontype=RS&btype=bill |
| Fiscal Note - Tourism, WV Department of | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=957002241 |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb955%20intr.htm&yr=2026&sesstype=RS&i=955 |
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