Relating to the hotel occupancy tax

Summary

The proposal expands West Virginia’s hotel occupancy tax to include construction campsites, allowing county commissions to designate those sites as hotels and collect the tax. Operators of designated campsites would be treated as hotel operators and must remit the tax, which would be deposited into a special fund for law‑enforcement, fire protection, and emergency medical services. The measure was rejected by the House and did not become law.

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