This bill proposes the addition of a new article to the Code of West Virginia, allowing county commissions to impose an emergency services fee on hotel stays. The fee, which cannot exceed $5 per night per occupied room, aims to provide sustainable funding for essential emergency services such as emergency medical services, fire protection, law enforcement, and 911 operations. The bill outlines the definitions of key terms, including "hotel," "occupant," and "marketplace facilitator," and establishes the authority for county commissions to collect and remit the fee, including provisions for marketplace facilitators to assist in this process.

Additionally, the bill mandates that all collected fees be deposited into a special revenue fund designated for emergency services, with strict limitations on how the funds can be used. It includes provisions for recordkeeping, enforcement, and penalties for non-compliance, as well as the ability for county commissions to adopt necessary rules and regulations. The article is set to take effect 90 days after passage, ensuring that any fee imposed by a county commission will not be effective until at least 90 days after the order is entered.

Statutes affected:
Introduced Version: 7-28-1, 7-28-2, 7-28-3, 7-28-4, 7-28-5, 7-28-6, 7-28-7, 7-28-8, 7-28-9