This bill aims to amend the West Virginia Tourism Development Act by expanding the definition of "tourism attraction" to include lodging facilities. The new legal language specifies that a lodging facility will now be recognized as a type of tourism attraction, alongside existing categories such as cultural sites, recreation facilities, and entertainment centers. The bill also removes previous restrictions that excluded lodging facilities from being classified as tourism attractions unless they met certain criteria, such as being part of a larger project or involving significant investment in historic properties.

By incorporating lodging facilities into the definition of tourism attractions, the bill seeks to enhance the state's ability to attract visitors and stimulate economic growth through tourism. This change is expected to facilitate the eligibility of lodging facilities for tax credits under the Tourism Development Act, thereby encouraging investment in the tourism sector and supporting the overall development of West Virginia's tourism infrastructure.

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