This bill aims to amend the definition of "tourism attraction" within the West Virginia Tourism Development Act to include "lodging facility." The current definition encompasses various types of attractions such as cultural sites, recreational facilities, and entertainment centers, but explicitly excludes lodging facilities unless they meet certain criteria. The proposed change would allow lodging facilities to qualify as tourism attractions, thereby enabling them to benefit from the tax credits provided under the Tourism Development Act.

In addition to the inclusion of lodging facilities, the bill removes specific conditions that previously limited the classification of lodging as a tourism attraction. These conditions included stipulations regarding the percentage of project costs attributed to lodging and requirements for historical significance or minimum guest room capacity. By broadening the definition and removing these restrictions, the bill seeks to enhance the potential for tourism development in West Virginia, encouraging investment in lodging facilities that can attract visitors to the state.

Statutes affected:
Introduced Version: 5B-2E-3