SB 955
Relating to hotel occupancy tax
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Sign in to take action- Introduced
- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill amends the definition of ‘hotel’ to include designated campgrounds and sites within state parks. It also grants county commissions the authority to designate specific campgrounds as ‘hotels’ for the purpose of collecting hotel occupancy tax, with the revenue earmarked for public safety services in that county. The bill clarifies definitions related to terms like ‘hotel operator,’ ‘hotel room,’ and ‘taxpayer’ to ensure proper application of the hotel occupancy tax.
Key provisions
- Expands the definition of ‘hotel’ to include designated campgrounds and sites within state parks.
- Grants county commissions the authority to designate specific campgrounds as ‘hotels’ for tax collection.
- Specifies that revenue collected from designated campsites is to be used for public safety services.
- Defines ‘consideration’ as the amount received for the right to occupy a hotel room.
- Defines ‘hotel operator’ to include managing agents.
- Defines ‘hotel room’ to exclude certain types of rooms.
- Includes ‘marketplace facilitator’ in the definition of ‘person’.
Who is affected
- Hotel operators
- County commissions
- Campground owners and operators
- Tourists and visitors
- State park visitors
Notable changes
- Introduces the ability for counties to designate campgrounds as ‘hotels’ for tax collection.
- Specifies that tax revenue from designated campsites must be used for public safety services.
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