West Virginia 2024 Regular Session

West Virginia Senate Bill SB229

Introduced
1/11/24  

Caption

Relating to proceeds and application of hotel occupancy tax

Impact

By granting local authorities the discretion to allocate hotel occupancy tax revenues, SB229 significantly impacts local government powers and expenditures. The bill mandates that at least 50 percent of the net revenue from the hotel tax must be dedicated to promoting conventions and tourism, while allowing hotels to apply for funding directly related to tourism advertising and operational costs. This reallocates resources to local levels, which could enhance targeted tourism initiatives but may also raise accountability concerns regarding fund management and effective use of allocations.

Summary

Senate Bill 229 aims to amend the provisions surrounding the hotel occupancy tax in West Virginia. The bill provides municipalities and county commissions with the discretion to allocate the proceeds from the hotel occupancy tax, particularly focusing on promoting tourism and recreational efforts. Furthermore, the legislation emphasizes the importance of supporting local convention and visitor’s bureaus as well as hotels in utilizing these funds for purposes related to travel and tourism campaigns. The overarching goal is to enhance the state's economic development by attracting new businesses and industries, while also retaining existing ones.

Sentiment

The sentiment surrounding SB229 appears to be generally supportive among those advocating for local economic growth, especially in tourism-dependent areas. Proponents argue that the flexibility in fund allocation will lead to more effective use of resources in promoting the state as an attractive destination for visitors. However, there may also be threads of contention among those who worry that centralizing funding decisions could lead to inequities and a potential neglect of less populous regions in favor of more established tourist spots.

Contention

Notable points of contention regarding SB229 arise from concerns about the discretion afforded to local governments in managing hotel occupancy tax revenues. Critics may argue that without proper oversight, this could lead to misallocation of funds and favoritism towards certain projects or areas. Additionally, as the bill removes some of the stringent requirements previously in place for fund distribution, there are worries about transparency and accountability in how these public resources are utilized. The debate reflects broader tensions about local autonomy versus state-level governance in financial decision-making.

Companion Bills

No companion bills found.

Similar Bills

WV HB3387

Extending the moratorium on the authorization of new convention and visitors bureaus for an additional two years

WV SB286

Relating to proceeds and application of hotel occupancy tax

WV HB2600

Making disbursement of hotel occupancy tax wholly discretionary

WV SB26

Authorizing proceeds and application of hotel occupancy tax to municipalities and county commissions

NV SB213

Revises provisions relating to taxes on transient lodging. (BDR 20-856)

RI S0999

Joint Resolution Authorizing Appropriation Of Five Million Dollars ($5,000,000) To Commerce Rhode Island For Express Purpose Of Providing Base Level Operation Funds For Local Visitor Centers (this Resolution Authorizes The Appropriation Of The Sum Of Five Million Dollars ($5,000,000) To Commerce Rhode Island For Funding Of Local Visitor Centers.)

RI H6465

Joint Resolution Authorizing Appropriation Of Five Million Dollars ($5,000,000) To Commerce Rhode Island For Express Purpose Of Providing Base Level Operation Funds For Local Visitor Centers (authorizes The Appropriation Of The Sum Of Five Million Dollars ($5,000,000) To Commerce Rhode Island For Funding Of Local Visitor Centers.)

WV HB5382

Relating to setting a date by which convention and visitor’s bureaus shall be accredited in order to be eligible for distribution of hotel occupancy tax proceeds.