The bill amends the Code of West Virginia to expand the permissible expenditures of revenue generated from the hotel occupancy tax by counties and cities. Specifically, it adds the demolition of unsafe and unsanitary structures and the planning for reuse or improvement of property owned by municipalities and county commissions as allowable uses of these funds. This change aims to enhance local infrastructure and safety while promoting tourism and economic development.

In addition to the new permissible expenditures, the bill maintains existing provisions regarding the allocation of hotel occupancy tax revenues, which must still prioritize the promotion of conventions and tourism. The legislation emphasizes the importance of supporting local convention and visitors bureaus, hotels, and recreational facilities, while also ensuring that funds are used appropriately by imposing penalties for misuse. The bill is set to take effect 90 days after its passage, on June 10, 2026.

Statutes affected:
Introduced Version: 7-28-14
Engrossed Version: 7-28-14
Enrolled Version: 7-28-14