HB 5065
Relating to hotel occupancy tax.
Take action
Record your position on this measure.
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill modifies West Virginia’s hotel occupancy tax laws to clarify how taxes are collected and remitted. It requires marketplace facilitators – platforms like Airbnb or VRBO – to collect and remit hotel occupancy taxes on behalf of hotels when they meet certain sales thresholds. The bill also mandates that marketplace facilitators maintain detailed records of transactions, utilize geofencing for accurate tax collection, and use a nine-digit postal code to ensure proper tax remittance to the correct local government.
Key provisions
- Requires marketplace facilitators with significant sales to collect and remit hotel occupancy taxes.
- Establishes thresholds for marketplace facilitators to be responsible for tax collection ($100,000 gross revenue or 200+ transactions).
- Mandates detailed record-keeping by marketplace facilitators, including hotel name, owner, address, dates, tax amounts, and remittance dates.
- Requires the use of geofencing for accurate tax collection.
- Requires the use of a nine-digit postal code for tax remittance.
- Clarifies that hotel operators must separately state the tax on bills and invoices.
- Defines marketplace facilitators as agents of hotels for sales purposes.
- Prohibits hotels from representing they will absorb or not collect taxes.
Who is affected
- Hotels
- Hotel Operators
- Marketplace Facilitators (e.g., Airbnb, VRBO)
- Municipalities
- Counties
Notable changes
Sponsors
Official sponsors from legislative records.
Primary sponsor
D. Cannon
Cosponsors
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yours