HB 5652
Relating to the hotel occupancy tax
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- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill clarifies the definition of ‘hotel’ to include designated campgrounds and state park recreational facilities that offer sleeping accommodations for a consideration. It also grants county commissions the authority to designate specific campgrounds as ‘hotels’ for the purpose of collecting hotel occupancy tax, with the collected revenue earmarked for public safety services within that county. The bill defines key terms related to the hotel occupancy tax, such as ‘consideration,’ ‘consumer,’ and ‘hotel operator.’
Key provisions
- Defines ‘hotel’ to include designated campgrounds and state park recreational facilities.
- Authorizes county commissions to designate specific campgrounds as ‘hotels’ for tax collection.
- Specifies that tax revenue from designated campgrounds will be used for public safety services.
- Defines ‘consideration’ as the amount paid for hotel accommodations.
- Defines ‘consumer’ as the person paying for hotel accommodations.
- Defines ‘hotel operator’ to include various roles within a hotel operation.
- Includes ‘marketplace facilitator’ in the definition of ‘person.’
- Clarifies the location of tax collection for hotels within state parks.
Who is affected
- Hotel operators
- County commissions
- Campground owners
- Tourists and visitors
- State park visitors
Notable changes
- Expands the definition of ‘hotel’ to include campgrounds and state park facilities.
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