HB4776

Increases the maximum hotel occupancy tax rate from six percent to eight percent.

The bill amends the West Virginia Code to increase the maximum hotel occupancy tax rate from six percent to eight percent. This tax applies to the consideration paid for the use or occupancy of a hotel room. The bill specifies that the tax cannot include charges for meals, valet service, room service, telephone service, or other services. It also notes that the tax cannot be imposed on complimentary hotel rooms provided without charge by a hotel operator to guests. The bill outlines procedures for public hearings and tax imposition by municipalities and counties.