HB5065

West Virginia HB5065 amends hotel occupancy tax regulations, requiring marketplace facilitators to collect and remit taxes for hotels and hotel.

West Virginia HB5065 amends the hotel occupancy tax regulations to clarify the tax collection process. The bill mandates that consumers pay the tax to the hotel operator, which is then remitted to the taxing authority. It requires marketplace facilitators to collect and remit the tax for hotels and hotel operators when they meet certain sales thresholds. The bill also stipulates that marketplace facilitators must use geofencing and nine-digit postal codes to ensure accurate tax collection and remittance.