The bill amends the Code of West Virginia to update the definitions related to hotel occupancy tax, specifically addressing construction campsites and recreational campsites. It introduces new definitions for "construction campsite," which refers to temporary housing for workers involved in large projects, and "occupied construction campsite lot," which pertains to lots within these campsites where temporary accommodations are placed. Additionally, the bill clarifies that the term "hotel" now includes recreational campsites, while also specifying that a county commission can designate certain construction campsites as hotels for tax purposes. Any tax collected from these designated sites will be allocated to a special revenue fund for public safety services.

Furthermore, the bill modifies existing definitions for "hotel operator" and "hotel room" to encompass the newly defined construction campsites. The operator of a designated construction campsite is considered a hotel operator and is responsible for collecting and remitting the hotel occupancy tax. The definition of "hotel room" is expanded to include occupied construction campsite lots, while also maintaining exclusions for certain types of accommodations. The bill emphasizes the need for public notice and hearings before any designation or renewal of a construction campsite as a hotel, ensuring transparency in the process.

Statutes affected:
Introduced Version: 7-18-3
Committee Substitute: 7-18-3
Engrossed Committee Substitute: 7-18-3