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HB 5065·WV·house

Relating to hotel occupancy tax.

Signed into LawFiled Feb 3, 2026
Sponsor: David Cannon (R)
Latest Action

H Chapter 284, Acts, Regular Session, 2026

Jun 29, 2026

Summary

The bill makes hotel guests responsible for paying any municipal or county occupancy tax, and obligates hotel operators to collect and remit those taxes. It also forces qualifying online marketplace facilitators to collect, record, and forward the tax on behalf of hotels, using geofencing and nine‑digit postal codes to ensure accurate jurisdiction. The changes aim to improve tax compliance and protect local revenue.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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