Source: http://www.legis.state.wv.us/WVCODE/code.cfm?chap=07&art=18&section=10
Timestamp: 2016-10-26 12:17:25
Document Index: 59894678

Matched Legal Cases: ['§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7']

Chapter 7 | Article 7 - 18
7 - 18 - 1 7 - 18 - 2 7 - 18 - 3 7 - 18 - 4 7 - 18 - 5 7 - 18 - 6 7 - 18 - 7 7 - 18 - 8 7 - 18 - 9 7 - 18 - 10 7 - 18 - 11 7 - 18 - 12 7 - 18 - 13 7 - 18 - 13 A 7 - 18 - 14 7 - 18 - 15 19 - COUNTY LINKED DEPOSIT PROGRAM
WVC -18- ARTICLE 18. HOTEL OCCUPANCY TAX.
WVC 7-18-1
§7‑18‑1. Hotel occupancy tax. (a) Authority to impose. ‑‑ On and after July 1, 1985, any county or municipality may impose and collect a privilege tax upon the occupancy of hotel rooms located within its taxing jurisdiction. The tax shall be imposed and collected as provided in this article. (b) Municipal tax. ‑‑ A municipal hotel tax shall be imposed by ordinance enacted by the governing body of the municipality, in accordance with the provisions of article eleven, chapter eight of this code. The tax shall be imposed uniformly throughout the municipality; and the tax shall apply to all hotels located within the corporate limits of the municipality, including hotels owned by the state or by any political subdivision of this state. (c) County tax. ‑‑ A county hotel tax shall be imposed by order of the county commission duly entered of record. The tax shall be imposed uniformly throughout the county: Provided, That no county commission may impose its tax on hotels located within the corporate limits of any municipality situated, in whole or in part, within the county: Provided, however, That the tax collected by a hotel owned by a municipality but located outside the corporate limits of the municipality pursuant to this article shall be remitted to the municipality owning the hotel for expenditure pursuant to the provisions of section fourteen of this article. The tax shall apply to all hotels located outside the corporate limits of a municipality, including hotels owned by the state or any political subdivision of this state. (d) The tax shall be imposed on the consumer and shall be collected by the hotel operator as part of the consideration paid for the occupancy of a hotel room. WVC 7 - 18 - 2 §7-18-2. Rate of tax.
(a) The rate of tax imposed shall be three percent of the
consideration paid for the use or occupancy of a hotel room.
(b) On and after the first day of July, two thousand five, a
municipality may by ordinance increase the rate of tax imposed in
this section to not more than six percent of the consideration paid
for the use or occupancy of a hotel room: Provided, That
contrary, a municipality may not impose any tax authorized by this
article on a hotel located within its corporate limits upon which
a county was imposing a tax authorized by this article on or after
the first day of January, two thousand five, and continuously
thereafter to and including the effective date of annexation of the
territory in which the hotel is located pursuant to article six,
chapter eight of this code and, as to that hotel, the county is
authorized to continue to impose and collect the tax authorized by
this article at the rate of three percent of the consideration paid
for the use or occupancy of a hotel room: Provided, however, That
after the thirtieth day of June, two thousand seven, the county is
this article at the rate of not more than six percent of the
consideration paid for the use or occupancy of a hotel room:
Provided further, That prior to any increase in the rate of tax,
the county shall comply with the requirements of subsection (c) of
this section: And provided further, That in the event the county commission duly enters an order of record that ceases to impose the
tax authorized by this article on that hotel, then, as to that
hotel, the municipality in which the hotel is located by reason of
the annexation may impose the tax authorized by this article. Prior to the second reading of an ordinance proposed by a
municipality to increase the rate of tax, the municipality shall
conduct a properly noticed public hearing on the issue.
(c) On and after the first day of July, two thousand seven, a
county may by ordinance increase the rate of tax imposed in this
section to not more than six percent of the consideration paid for
the use or occupancy of a hotel room. At least ten days prior to
the final vote of a county commission on an ordinance proposed by
a county commission to increase the rate of tax, the county
commission shall conduct a properly noticed public hearing on the
(d) The consideration paid for the use or occupancy of a hotel
room shall not include the amount of tax imposed on the transaction
under article fifteen, chapter eleven of this code or charges for
meals, valet service, room service, telephone service or other
charges or consideration not paid for use or occupancy of a hotel
WVC 7-18-3
§7‑18‑3. Definitions. For the purposes of this article: (a) "Consideration paid" or "consideration" means the amount received in money, credits, property or other consideration for or in exchange for the right to occupy a hotel room as herein defined. (b) "Consumer" means a person who pays the consideration for the use or occupancy of a hotel room. The term "consumer” does not mean the government of the United States of America, its agencies or instrumentalities, or the government of the State of West Virginia or political subdivisions thereof. (c) "Hotel" means any facility, building or buildings, publicly or privately owned (including a facility located in a state, county or municipal park), in which the public may, for a consideration, obtain sleeping accommodations. The term includes but is not limited to, boarding houses, hotels, motels, inns, courts, condominiums, lodges, cabins and tourist homes. The term "hotel” includes state, county and city parks offering accommodations as herein set forth. The term "hotel" does not mean a hospital, sanitarium, extended care facility, nursing home or university or college housing unit, or any facility providing fewer than three rooms in private homes, not exceeding a total of ten days in a calendar year, nor any tent, trailer or camper campsites: Provided, That where a university or college housing unit provides sleeping accommodations for the general nonstudent public for a consideration, the term "hotel" does, if otherwise applicable, apply to those accommodations for the purposes of this tax. (d) "Hotel operator" means the person who is proprietor of a hotel, whether in the capacity of owner, lessee, mortgagee in possession, licensee, trustee in possession, trustee in bankruptcy, receiver, executor or in any other capacity. Where the hotel operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agent is a hotel operator for the purposes of this article and has the same duties and liabilities as his or her principal. Compliance with the provisions of this article by either the principal or the managing agent is, however, considered to be compliance by both. (e) "Hotel room" means any room or suite of rooms or other facility affording sleeping accommodations to the general public and situated within a hotel. The term "hotel room” does not include: (1) A banquet room, meeting room or any other room not primarily used for, or in conjunction with, sleeping accommodations; or (2) Sleeping accommodations rented on a month‑to‑month basis or other rental arrangement for thirty days or longer at the inception at a boarding house, condominium, cabin, tourist home, apartment or home. (3) Sleeping accommodations rented by a hotel operator to those persons directly employed by the hotel operator for the purposes of performing duties in support of the operation of the hotel or related operations. (f) "Person" means any individual, firm, partnership, joint venture, association, syndicate, social club, fraternal organization, joint stock company, receiver, corporation, guardian, trust, business trust, trustee, committee, estate, executor, administrator or any other group or combination acting as a unit. (g) "State park" means any state‑owned facility which is part of this state's park and recreation system established pursuant to this code. For purposes of this article, any recreational facility otherwise qualifying as a "hotel" and situated within a state park is considered to be solely within the county in which the building or buildings comprising the facility are physically situated, notwithstanding the fact that the state park within which the facility is located may lie within the jurisdiction of more than one county. (h) "Tax," "taxes" or "this tax" means the hotel occupancy tax authorized by this article. (i) "Taxing authority" means a municipality or county levying or imposing the tax authorized by this article. (j) "Taxpayer" means any person liable for the tax authorized by this article. WVC 7-18-4 §7-18-4. Consumer to pay tax; hotel or hotel operator not to
represent that it will absorb tax; accounting by
(a) The consumer shall pay to the hotel operator the amount of
tax imposed by any municipality or county hereunder, which tax
shall be added to and shall constitute a part of the consideration
paid for the use and occupancy of the hotel room, and which tax
shall be collectible as such by the hotel operator who shall
account for, and remit to the taxing authority, all taxes paid by
consumers. The hotel operator shall separately state the tax
authorized by this article on all bills, invoices, accounts, books
of account and records relating to consideration paid for occupancy
or use of a hotel room. The hotel operator may commingle taxes
collected hereunder with the proceeds of the rental of hotel
accommodations unless the taxing authority shall, by ordinance,
order, regulation or otherwise require in writing the hotel
operator to segregate such taxes collected from such proceeds. The
taxing authority's claim shall be enforceable against, and shall be
superior to, all other claims against the moneys so commingled
excepting only claims of the state for moneys held by the hotel
pursuant to the provisions of article fifteen, chapter eleven of
this code. All taxes collected pursuant to the provisions of this
article shall be deemed to be held in trust by the hotel until the
same shall have been remitted to the taxing authority as
(b) A hotel or hotel operator shall not represent to the
public in any manner, directly or indirectly, that it will absorb
all or any part of the tax or that the tax is not to be considered
an element in the price to be collected from the consumer.
WVC 7-18-5 §7-18-5. Occupancy billed to government agencies or employees.
(a) Hotel room occupancy billed directly to the federal
government shall be exempt from this tax: Provided, That rooms
paid for by a federal government employee for which reimbursement
is made shall be subject to this tax.
(b) Hotel room occupancy billed directly to this state or its
political subdivisions shall be exempt from this tax: Provided,
That rooms paid for by an employee of this state for which
reimbursement is made shall be subject to this tax.
WVC 7-18-6 §7-18-6. Collection of tax when sale on credit.
WVC 7-18-7 §7-18-7. Receivership bankruptcy; priority of tax.
In the distribution, voluntary or compulsory, in receivership,
bankruptcy or otherwise, of the property or estate of any person,
all taxes due and unpaid authorized under this article shall be
paid from the first money available for distribution in priority to
all claims and liens except taxes and debts due to the United
States which under federal law are given priority over the debts
and liens created by municipal ordinance or order of the county
commission for this tax and taxes and debts due to the state of
West Virginia. Any person charged with the administration or
distribution of any such property or estate who shall violate the
provisions of this section shall be personally liable for any taxes
accrued and unpaid which are chargeable against the person whose
property or estate is in administration or distribution.
WVC 7-18-8 §7-18-8. Failure to collect or remit tax; liability of hotel
If any hotel operator fails to collect the tax authorized by
this article and levied pursuant to municipal ordinance or order of
the county commission or shall fail to properly remit such tax to
the taxing authority, he shall be personally liable for such amount
as he failed to collect or remit: Provided, That such hotel
operator shall not be held liable for failure to collect such tax
if the hotel operator can by good and substantial evidence prove
the refusal of the purchaser to pay this tax despite the diligent
effort in good faith of the hotel operator to collect the tax.
WVC 7 - 18 - 9 §7-18-9. Total amount collected to be remitted.
A profit may not accrue to any person as a result of the
collection of the tax authorized under this article. Notwithstanding that the total amount of taxes collected by a hotel
operator may be in excess of the amount for which a consumer would
be liable by the application of the levy imposed under this article
for the occupancy of a hotel room or rooms, the total amount of all
taxes collected by any hotel operator shall be remitted to the
taxing authority as hereinafter provided.
WVC 7-18-10 §7-18-10. Tax return and payment.
Unless otherwise provided by ordinance, order, rule or
regulation of the taxing authority, the tax authorized by this
article, if imposed or levied by any municipality or county, shall
be due and payable in monthly installments on or before the
fifteenth day of the calendar month next succeeding the month in
which the tax accrued: Provided, That for credit sales in which
the tax authorized by this article is not collected by the hotel
operator at the time of such sales, such tax shall not, for
purposes of this article, be regarded as having accrued until the
date on which it is either received by the hotel operator or upon
the expiration of the thirty day payment period set forth in
section six of this article, whichever shall first occur. The
hotel operator shall, on or before the fifteenth day of each month,
prepare and deliver to the taxing authority a return for the
preceding month, in the form prescribed by the taxing authority.
Such form shall include all information necessary for the
computation, collection and subsequent distribution of the tax as
the taxing authority may require. A remittance for the amount of
the tax due shall accompany each return. Each return shall be
signed by the hotel operator or his duly authorized agent.
WVC 7-18-11 §7-18-11. Keeping and preserving of records.
Each hotel operator shall keep complete and accurate records
of taxable sales and of charges, together with a record of the tax
collected thereon, and shall keep all invoices and other pertinent
documents in such form as the taxing authority may require. Such
records and other documents shall be preserved for a period of not
less than three years, unless the taxing authority shall consent in
writing to their destruction within that period or shall require
that they be kept for a longer period.
WVC 7-18-12 §7-18-12. Liability of officers.
If the taxpayer is an association or corporation, the officers
thereof actually participating in the management or operation of
the association or corporation shall be personally liable, jointly
and severally, for any default on the part of the association or
corporation; and payment of tax, fines, additions to tax or
penalties which may be imposed by state law, municipal ordinance,
order of the county commission or other authority may be enforced
against such officers as against the association or corporation
WVC 7-18-13 §7-18-13. General procedure and administration.
(a) The taxing authority shall promulgate, by ordinance,
order, rule or regulation, administrative procedures for the
assessment, collection and refund of the tax authorized by this
article. In the case of a county, the sheriff of that county shall
be the county's agent for administration and collection of the tax
and shall have the power to distrain property and to initiate civil
suits for collection of this tax. The county commission may
promulgate such regulations and return forms as may be necessary or
desirable for the administration and collection of the tax.
(b) The county assessor shall have the power and the duty to
issue tax returns and to receive tax returns for this tax.
(c) In any dispute arising among or between cities or counties
or cites and counties as to jurisdiction to tax or apportionment of
taxes collected, the tax commissioner may by ruling or regulation
decide such disputes.
(d) Notwithstanding any other provisions of this section,
taxing authorities may, in accordance with the provisions of
article twenty-three, chapter eight of this code, enter into
agreements among and between such taxing authorities for the
collection or administration of this tax.
(e) Notwithstanding any other provisions of this section,
taxing authorities may in accordance with the provisions of article
twenty-three, chapter eight of this code, enter into agreements
with the tax commissioner for auditing services: Provided, That the taxing authorities shall pay to the tax commissioner the
reasonable cost of such audits.
WVC 7-18-13a §7-18-13a. Annual reports by convention and visitor's bureaus.
Each year, on or before the fifteenth day of August, every
convention and visitor's bureau which receives any appropriation of
hotel occupancy tax from one or more counties or municipalities
shall file with each such county or municipality a statement,
including an income statement and balance sheet, showing all
amounts of hotel occupancy tax appropriated to the convention and
visitor's bureau and all expenditures of hotel occupancy tax made
by the convention and visitor's bureau for the prior fiscal year.
WVC 7 - 18 - 14 §7-18-14. Proceeds of tax; application of proceeds.
(a) Application of proceeds. -- The net proceeds of the tax
collected and remitted to the taxing authority pursuant to this
article shall be deposited into the General Revenue Fund of such
municipality or county commission and, after appropriation thereof,
shall be expended only as provided in subsections (b) and (c) of
(b) Required expenditures. -- At least fifty percent of the
net revenue receivable during the fiscal year by a county or a
municipality pursuant to this article shall be expended in the
following manner for the promotion of conventions and tourism:
(1) Municipalities. -- If a convention and visitor's bureau is
located within the municipality, county or region, the governing
body of such municipality shall appropriate the percentage required
by this subsection to that bureau. If a convention and visitor's
bureau is not located within such municipality, county or region,
then the percentage appropriation required by this subsection shall
be appropriated as follows:
(A) Any hotel located within such municipality, county or
region may apply to such municipality for an appropriation to such
hotel of a portion of the tax authorized by this article and
collected by such hotel and remitted to such municipality, for uses
directly related to the promotion of tourism and travel, including
advertising, salaries, travel, office expenses, publications and similar expenses. The portion of such tax allocable to such hotel
shall not exceed seventy-five percent of that portion of such tax
collected and remitted by such hotel which is required to be
expended pursuant to this subsection: Provided, That prior to
appropriating any moneys to such hotel, such municipality shall
require the submission of, and give approval to, a budget setting
forth the proposed uses of such moneys.
(B) If there is more than one convention and visitor's bureau
located within a municipality, county or region, the city council
may allocate the tax authorized by this article to one or more of
such bureaus in such portion as the city council in its sole
discretion determines.
(C) The balance of net revenue required to be expended by this
subsection shall be appropriated to the regional travel council
serving the area in which the municipality is located.
(2) Counties. -- If a convention and visitor's bureau is
located within a county or region, the county commission shall
appropriate the percentage required by this subsection to that
convention and visitor's bureau. If a convention and visitor's
bureau is not located within such county or region, then the
percentage appropriation required by this subsection shall be
(A) Any hotel located within such county or region may apply
to such county for an appropriation to such hotel of a portion of the tax authorized by this article and collected by such hotel and
remitted to such county, for uses directly related to the promotion
of tourism and travel, including advertising, salaries, travel,
office expenses, publications and similar expenses. The portion of
such tax allocable to such hotel shall not exceed seventy-five
percent of that portion of such tax collected and remitted by such
hotel which is required to be expended pursuant to this subsection:
Provided, That prior to appropriating any moneys to such hotel such
county shall require the submission of, and give approval to, a
budget setting forth the proposed uses of such moneys.
located within a county or region, the county commission may
allocate the tax authorized by this article to one or more of such
bureaus in such portion as the county commission in its sole
serving the area in which the county is located.
(3) Legislative finding. -- The Legislature hereby finds and
declares that in order to attract new business and industry to this
state and to retain existing business and industry all to provide
the citizens of the state with economic security, and to advance
the business prosperity and economic welfare of this state, it is
necessary to enhance recreational and tourism opportunities. Therefore, in order to promote recreation and tourism, the
Legislature finds that public financial support should be provided
for constructing, equipping, improving and maintaining projects,
agencies and facilities which promote recreation and tourism. The
Legislature also finds that the support of convention and visitor's
bureaus, hotels and regional travel councils is a public purpose
for which funds may be expended. Local convention and visitor's
bureaus, hotels and regional travel councils receiving funds under
this subsection may expend such funds for the payment of
administrative expenses, and for the direct or indirect promotion
of conventions and tourism, and for any other uses and purposes
authorized by subdivisions (1) and (2) of this subsection.
(c) Permissible expenditures. -- After making the
appropriation required by subsection (b) of this section, the
remaining portion of the net revenues receivable during the fiscal
year by such county or municipality, pursuant to this article, may
be expended for one or more of the purposes set forth in this
subsection, but for no other purpose. The purposes for which
expenditures may be made pursuant to this subsection are as
(1) The planning, construction, reconstruction, establishment,
equipment, maintenance, repair and operation of publicly owned
convention facilities, including, but not limited to, arenas, auditoriums, civic centers and convention centers;
(2) The payment of principal or interest or both on revenue
bonds issued to finance such convention facilities;
(4) The construction, operation or maintenance of public
parks, tourist information centers and recreation facilities,
including land acquisition;
(8) Passenger air service incentives and subsidies directly
related to increasing passenger air service availability to tourism
destinations in this state;
(9) Medical care and emergency services, in an amount not
exceeding $200,000, in any county where:
(A) There is an urgent necessity to preserve the delivery of
acute medical care and emergency services;
(B) There is an increase in need for acute medical care and
emergency services directly related to tourism;
(C) Recurrent flooding in the county significantly disrupts,
on a periodic basis, the delivery of acute medical care and
(D) There is an inadequate economic base within the county
from any source other than tourism to preserve the delivery of acute medical care and emergency services;
(E) There is an inadequate economic base directly related to
low population in the county, specifically, a population of less
than ten thousand persons according to the most recent decennial
census taken under the authority of the United States;
(G) The county commission makes specific findings, by
resolution, that all of the foregoing conditions within the county
(10) Support and operation of the Hatfield-McCoy Recreation
Area by the participating county commissions in the Hatfield-McCoy
Regional Recreational Authority.
(d) Definitions. -- For purposes of this section, the
following terms are defined:
(1) Convention and visitor's bureau and visitor's and
convention bureau. -- "Convention and visitor's bureau" and
"visitor's and convention bureau" are interchangeable and either
shall mean a nonstock, nonprofit corporation with a full-time staff
working exclusively to promote tourism and to attract conventions,
conferences and visitors to the municipality, county or region in
which such convention and visitor's bureau or visitor's and
convention bureau is located or engaged in business within.
(2) Convention center. -- "Convention center" means a
convention facility owned by the state, a county, a municipality or other public entity or instrumentality and shall include all
facilities, including armories, commercial, office, community
service and parking facilities and publicly owned facilities
constructed or used for the accommodation and entertainment of
tourists and visitors, constructed in conjunction with the
convention center and forming reasonable appurtenances thereto.
(3) Fiscal year. -- "Fiscal year" means the year beginning
July 1 and ending June 30 of the next calendar year.
(4) Net proceeds. -- "Net proceeds" means the gross amount of
tax collections less the amount of tax lawfully refunded.
(5) Promotion of the arts. -- "Promotion of the arts" means
activity to promote public appreciation and interest in one or more
of the arts. It includes the promotion of music for all types, the
dramatic arts, dancing, painting and the creative arts through
shows, exhibits, festivals, concerts, musicals and plays.
(6) Recreational facilities. -- "Recreational facilities"
means and includes any public park, parkway, playground, public
recreation center, athletic field, sports arena, stadium, skating
rink or arena, golf course, tennis courts and other park and
recreation facilities, whether of a like or different nature, that
are owned by a county or municipality.
(7) Region. -- "Region" means an area consisting of one or
more counties that have agreed by contract to fund a convention and
visitor's bureau to promote those counties.
(8) Regional travel council. -- "Regional travel council"
means a nonstock, nonprofit corporation, with a full-time staff
conferences and visitors to the region of this state served by the
regional travel council.
(9) Historic site. -- "Historic site" means any site listed on
the United States National Register of Historic Places, or listed
by a local historical landmarks commission, established under state
law, when such sites are owned by a city, a county or a nonprofit
historical association and are open, from time to time, to
(e) Any member of a governing body who willingly and knowingly
votes to or causes to be expended moneys generated by the
provisions of this section for purposes other than specifically set
forth in this section is guilty of a misdemeanor and, upon
conviction thereof, shall be fined not more than $100.
WVC 7-18-15 §7-18-15. Criminal penalties.
(a) It shall be unlawful for any person to willfully refuse to
collect or to pay the tax or to willfully refuse to make the return
required to be made by this article; or to willfully make any false
or fraudulent return or false statement in any return with the
intent to defraud any taxing authority, or to willfully evade the
payment of the tax, or any part thereof; or for any person to
willfully aid or abet another in any attempt to evade the payment
of the tax, or any part thereof; or for any officer, partner or
principal of any corporation or association to willfully make or
willfully permit to be made for such corporation or association any
false return, or any false statement in any return authorized by
this article, with the intent to evade the payment of this tax.
(b) Any person willfully violating any of the provisions of
this article shall for the first offense be guilty of a
than five hundred dollars or imprisoned for a period of not more
than thirty days, or both fined and imprisoned. For each offense
after the first offense, such person shall be guilty of a felony,
thousand dollars nor more than ten thousand dollars, or imprisoned
in the penitentiary not less than one nor more than three years, or
in the discretion of the court be confined in the county jail not
(c) Every prosecution for any offense arising under this article shall be commenced within three years after the offense was
committed, notwithstanding any provision of this code to the
(d) Proceedings against any person under this section shall be
initiated in the county of this state wherein such person resides
if any element of the offense occurs in such county of residence,
or if no element of the offense occurs in such county of residence,
then in the county where the offense was committed.
(1) "Willfully" means the intentional violation of a known
legal duty to perform any act, required to be performed by any
provision of this article, in respect of which the violation
occurs: Provided, That the mere failure to perform any act shall
not be a willful violation under this article. A willful violation
of this article requires that the defendant have had knowledge of
or notice of a duty to perform such act, and that the defendant,
with knowledge of or notice of such duty, intentionally failed to
perform such act.
(2) "Evade" means to willfully and fraudulently commit any act
with the intent of depriving the state of payment of any tax which
there is a known legal duty to pay.
(3) "Fraud" means any false representation or concealment as
to any material fact made by any person with the knowledge that it
is not true and correct, with the intention that such
representation or concealment be relied upon by the state.