This bill seeks to amend the definition of "hotel" within the West Virginia Code, specifically in relation to the hotel occupancy tax. It removes the previous exclusions for certain types of accommodations, such as tents and trailers, and introduces new provisions that allow county commissions to designate specific campgrounds or sites as "hotels" for the purpose of collecting the hotel occupancy tax. Additionally, any tax collected from these designated campsites will be earmarked specifically for public safety services within the respective county.

The bill also clarifies the definitions of various terms related to hotel occupancy, including "consideration paid," "consumer," and "hotel operator," while maintaining the overall structure of the existing law. The changes aim to broaden the scope of what constitutes a hotel, thereby potentially increasing tax revenue from accommodations that were previously excluded. This amendment reflects a growing recognition of diverse lodging options available to the public, particularly in recreational areas.

Statutes affected:
Introduced Version: 7-18-3