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HB4776 • 2026
Hotel occupancy tax rate
Hotel occupancy tax rate
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-01-23
H
To House Finance
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2026-01-23
H
Introduced in House
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2026-01-23
H
To Finance
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2026-01-23
H
Filed for introduction
Official Summary Text
Hotel occupancy tax rate
Current Bill Text
Read the full stored bill text
HB 4776 Text skip navigation SENATE PRESIDENT SENATORS COMMITTEES VIDEO/AUDIO DISTRICT MAPS SENATE CLERK SENATE RULES HOUSE SPEAKER DELEGATES COMMITTEES VIDEO/AUDIO DISTRICT MAPS HOUSE CLERK HOUSE RULES HOUSE STAFF JOINT INTERIM COMMITTEES LEGISLATIVE ADMINISTRATOR LEGISLATIVE SERVICES DIVISION PUBLIC INFORMATION LEGISLATIVE AUTOMATED SYSTEMS DIVISION LEGISLATIVE AUDITOR'S OFFICE PERFORMANCE EVALUATION & RESEARCH DIVISION POST AUDIT DIVISION BUDGET DIVISION REGULATORY AND FISCAL AFFAIRS DIVISION CLAIMS COMMISSION CRIME VICTIMS RULE-MAKING REVIEW SPECIAL INVESTIGATIONS JUDICIAL COMP. COMMISSION JOINT RULES STAFF INFO BILL STATUS BILL STATUS BILL TRACKING STATE LAW WEST VIRGINIA CODE ACTS OF THE LEGISLATURE CODE OF 1931 WV CONSTITUTION US CONSTITUTION REPORTS AGENCY REPORTS AGENCY GRANT AWARDS PERFORMANCE EVALUATIONS POST AUDITS EDUCATIONAL CITIZEN’S GUIDE INTERNSHIP PROGRAM PAGE PROGRAM PUBLICATIONS PHOTO GALLERY CAPITOL HISTORY HOW A BILL BECOMES LAW CONTACT SENATE ROSTER HOUSE ROSTER PUBLIC INFO. NEWS RELEASES HELPFUL LINKS Introduced Version House Bill 4776 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE 2026 REGULAR SESSION Introduced House Bill 4776 By Delegates Pritt and Clay [Introduced January 23, 2026; referred to the Committee on Finance] A BILL to amend and reenact §7-18-2 of the Code of West Virginia, 1931, as amended, relating to increase the maximum hotel occupancy tax permitted by municipal or county ordinances from six percent to eight percent. Be it enacted by the Legislature of West Virginia: ARTICLE 18. HOTEL OCCUPANCY TAX. §7-18-2. Rate of tax. (a) The rate of tax imposed shall be three percent of the consideration paid for the use or occupancy of a hotel room. (b) On and after July 1, 2005, a municipality may by ordinance increase the rate of tax imposed in this section to not more than six eigh t percent of the consideration paid for the use or occupancy of a hotel room: Provided , That notwithstanding any other provision of this article to the contrary, a municipality may not impose any tax authorized by this article on a hotel located within its corporate limits upon which a county was imposing a tax authorized by this article on or after January 1, 2005, and continuously thereafter to and including the effective date of annexation of the territory in which the hotel is located pursuant to §8-6-1 et seq. of this code and, as to that hotel, the county is authorized to may continue to impose and collect the tax authorized by this article at the rate of three percent of the consideration paid for the use or occupancy of a hotel room: Provided, however , That after June 30, 2007, the county is authorized to may continue to impose and collect the tax authorized by this article at the rate of not more than six eight percent of the consideration paid for the use or occupancy of a hotel room: Provided further , That prior to any increase in the rate of tax, the county shall comply with the requirements of subsection (c) of this section: And provided further , That in the event if the county commission duly enters an order of record that ceases to impose the tax authorized by this article on that hotel, then, as to that hotel, the municipality in which the hotel is located by reason of the annexation may impose the tax authorized by this article. Prior to the second reading of an ordinance proposed by a municipality to increase the rate of tax, the municipality shall conduct a properly noticed public hearing on the issue. (c) On and after July 1, 2007, a county may by ordinance increase the rate of tax imposed in this section to not more than six eight percent of the consideration paid for the use or occupancy of a hotel room. At least 10 days prior to the final vote of a county commission on an ordinance proposed by a county commission to increase the rate of tax, the county commission shall conduct a properly noticed public hearing on the issue. (d) The consideration paid for the use or occupancy of a hotel room may not include the amount of tax imposed on the transaction under §11-15-1 et seq. of this code or charges for meals, valet service, room service, telephone service or other charges or consideration not paid for use or occupancy of a hotel room. (e) The tax may not be imposed on complimentary hotel rooms provided without charge by a hotel operator to guests. NOTE: The purpose of this bill is to increase the maximum hotel occupancy tax permitted by municipal or county ordinances from six percent to eight percent Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added. Bill Status | Bill Tracking | Legacy WV Code | Bulletin Board | District Maps | Senate Roster | House Roster | Live | Blog | Jobs | Links | Home This Web site is maintained by the West Virginia Legislature's Office of Reference & Information. | Terms of Use | Webmaster | © 2026 West Virginia Legislature ** Print On Demand Name: Email: Phone: