West VirginiaHB 48012026 Regular SessionHouseWALLET

Defining Permissible expenditures for municipalities and counties

Sponsored By: David Elliott Pritt (Republican)

Signed by Governor

§7-28-14

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 2 benefits, 1 costs, 1 mixed.

Tourism tax funds for bureaus and hotels

The law requires cities and counties to spend at least 50% of hotel tax net revenue on promoting conventions and tourism. If a compliant local visitor bureau exists, the required share goes to that bureau; if more than one, leaders may split it. If no compliant bureau exists, a hotel can apply to the city or county for a share to promote travel. A hotel can get up to 75% of its required tourism share, and a budget must be approved first. Funds may cover admin costs and promotion like ads, publications, and outreach.

Hotel tax can back rural emergency care

A county may use these funds for medical care and emergency services only if every condition below is true. There is an urgent need to keep acute care, demand has risen due to tourism, and repeated flooding disrupts care. The county has a weak non‑tourism tax base, under 10,000 people, and no more than one hospital. The county commission must pass a resolution confirming all of these facts.

Guardrails and fines on hotel tax use

Cities and counties must deposit hotel tax net proceeds in the general fund and spend them only on uses the law lists. Any member who knowingly approves other uses, or funds a noncompliant bureau, commits a misdemeanor. A convicted member can be fined up to $100.

How cities can spend remaining hotel tax

After the tourism share, the rest of the hotel tax can only fund a set list of public projects. Allowed uses include convention centers and bonds, parks and tourist centers, arts, historic sites, beautification, unsafe‑building demolition, reuse planning, passenger air service incentives, and the Hatfield‑McCoy trail system. Economic development spending is allowed up to $200,000.

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Sponsors & Cosponsors

Sponsor

  • David Elliott Pritt

    Republican • House

Cosponsors

  • Bill Flanigan

    Republican • House

  • Michael Hornby

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 123 • No: 1

Senate vote 3/12/2026

Passed Senate (Roll No. 492)

Yes: 34 • No: 0

House vote 2/13/2026

Passed House (Roll No. 90)

Yes: 89 • No: 1

Actions Timeline

  1. Approved by Governor 4/1/2026

    4/1/2026House
  2. To Governor 3/25/2026

    3/25/2026House
  3. To Governor 3/25/2026 - Senate Journal

    3/14/2026Senate
  4. Approved by Governor 4/1/2026 - Senate Journal

    3/14/2026Senate
  5. Approved by Governor 4/1/2026 - House Journal

    3/14/2026House
  6. House received Senate message

    3/13/2026House
  7. On 3rd reading

    3/12/2026Senate
  8. Read 3rd time

    3/12/2026Senate
  9. Passed Senate (Roll No. 492)

    3/12/2026Senate
  10. Communicated to House

    3/12/2026Senate
  11. Completed legislative action

    3/12/2026Senate
  12. On 2nd reading

    3/11/2026Senate
  13. Read 2nd time

    3/11/2026Senate
  14. Reported do pass

    3/10/2026Senate
  15. Immediate consideration

    3/10/2026Senate
  16. Read 1st time

    3/10/2026Senate
  17. Introduced in Senate

    2/16/2026Senate
  18. To Government Organization

    2/16/2026Senate
  19. To Government Organization

    2/16/2026Senate
  20. Read 3rd time

    2/13/2026House
  21. Passed House (Roll No. 90)

    2/13/2026House
  22. Communicated to Senate

    2/13/2026House
  23. On 3rd reading, Special Calendar

    2/12/2026House
  24. Read 3rd time

    2/12/2026House
  25. Postponed on 3rd reading, Special Calendar, until 2/13/26

    2/12/2026House

Bill Text

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