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WV HB4776

Bill

Official Source

Status

Introduced

1/23/2026

Primary Sponsor

Elliott Pritt

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Increases the maximum hotel occupancy tax rate that municipalities and counties may impose by ordinance from 6% to 8% of the consideration paid for hotel room use or occupancy
  • Maintains the base tax rate at 3%, with the higher rates only applicable if local governments choose to enact them through ordinance
  • Preserves existing provisions protecting hotels annexed into municipalities from having both county and municipal taxes imposed simultaneously
  • Requires municipalities to conduct a properly noticed public hearing before the second reading of any ordinance to increase the tax rate
  • Counties must conduct a properly noticed public hearing at least 10 days before a final vote on any tax rate increase ordinance

Legislative Description

Hotel occupancy tax rate

Municipalities

Last Action

To House Finance

1/23/2026

Committee Referrals

Finance1/23/2026

Full Bill Text

No bill text available