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West VirginiaHB 50652026 Regular SessionHouseWALLET

Relating to hotel occupancy tax.

Sponsored By: David Cannon (Republican)

Signed by Governor

§7-18-4

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 0 benefits, 1 costs, 3 mixed.

Platforms collect tax after $100K or 200 sales

Beginning June 12, 2026, a platform must collect and send local occupancy taxes if it has $100,000 or more in West Virginia sales, or 200 or more West Virginia transactions, in the current or prior year. When this applies, the platform is treated as the hotel’s agent for the sale. Hotels and platforms may still agree by contract who handles collection or remittance tasks, but the taxes must be collected and sent.

Platforms must track and route hotel taxes

Beginning June 12, 2026, platforms that list hotel rooms must keep records for each listing: lodging name, owner, address, stay dates, tax amounts, receipt dates, and whether the tax is city or county. They must use geofencing or similar tools, and ZIP+4 when needed, to send taxes to the right city or county. Collected taxes are held in trust and must be sent to the county treasurer for county taxes and to the city treasurer, clerk, or recorder for city taxes.

Hotel stays include local occupancy tax

Beginning June 12, 2026, hotel bills in West Virginia must show any local occupancy tax as a separate line. When a city or county imposes this tax, the hotel adds it to your room price and collects it. If a platform is the collector, it must also show the tax separately on your bill. Hotels and platforms cannot say they will absorb the tax or that it is not part of the price.

Hotels can commingle but hold taxes

Beginning June 12, 2026, hotels may keep collected occupancy taxes with other receipts unless the local tax office orders, in writing, that the taxes be kept separate. All collected occupancy taxes are held in trust until sent to the taxing authority. If separation is required, the tax office’s claim to those funds comes first.

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Sponsors & Cosponsors

Sponsor

  • David Cannon

    Republican • House

Cosponsors

  • Ryan Browning

    Republican • House

  • Rick Hillenbrand

    Republican • House

  • Jonathan Kyle

    Republican • House

  • Pat McGeehan

    Republican • House

  • Chris Phillips

    Republican • House

  • Andy Shamblin

    Republican • House

  • Bryan Ward

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 221 • No: 6

House vote • 3/14/2026

House concurred in Senate amendment and passed bill (Roll No. 682)

Yes: 93 • No: 4

Senate vote • 3/13/2026

Passed Senate with amended title (Roll No. 555)

Yes: 34 • No: 0

House vote • 3/2/2026

Passed House (Roll No. 240)

Yes: 94 • No: 2

Actions Timeline

  1. Approved by Governor 3/27/2026

    3/30/2026House

  2. To Governor 3/25/2026

    3/25/2026House

  3. House received Senate message

    3/14/2026House

  4. House concurred in Senate amendment and passed bill (Roll No. 682)

    3/14/2026House

  5. Communicated to Senate

    3/14/2026House

  6. Completed legislative action

    3/14/2026House

  7. House Message received

    3/14/2026Senate

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

    3/14/2026Senate

  9. Approved by Governor 3/27/2026 - House Journal

    3/14/2026House

  10. Approved by Governor 3/27/2026 - Senate Journal

    3/14/2026Senate

  11. On 3rd reading

    3/13/2026Senate

  12. Read 3rd time

    3/13/2026Senate

  13. Passed Senate with amended title (Roll No. 555)

    3/13/2026Senate

  14. Senate requests House to concur

    3/13/2026Senate

  15. On 2nd reading

    3/12/2026Senate

  16. Read 2nd time

    3/12/2026Senate

  17. Committee amendment adopted (Voice vote)

    3/12/2026Senate

  18. Reported do pass, with amendment and title amendment

    3/11/2026Senate

  19. Immediate consideration

    3/11/2026Senate

  20. Read 1st time

    3/11/2026Senate

  21. Introduced in Senate

    3/4/2026Senate

  22. To Judiciary

    3/4/2026Senate

  23. To Judiciary

    3/4/2026Senate

  24. On 3rd reading, Special Calendar

    3/2/2026House

  25. Read 3rd time

    3/2/2026House

Bill Text

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