This bill seeks to amend the definition of "hotel" within the West Virginia Code to include specific campground sites for the purpose of collecting hotel occupancy tax. The current definition excludes certain types of accommodations, such as tents and trailers, but the proposed changes will allow county commissions to designate specific campgrounds as "hotels" for tax collection purposes. Additionally, any tax revenue collected from these designated campsites will be earmarked specifically for public safety services within the respective counties.

The bill also clarifies various definitions related to hotel occupancy tax, including terms such as "consideration paid," "consumer," "hotel operator," and "hotel room." Notably, it removes outdated language and provides a more comprehensive understanding of what constitutes a hotel, ensuring that accommodations in state parks and designated campgrounds are included under the tax framework. This amendment aims to modernize the tax structure and expand the scope of taxable accommodations in West Virginia.

Statutes affected:
Introduced Version: 7-18-3