WV HB5065

Requires marketplace facilitators (such as online booking platforms) to maintain detailed records for each hotel or lodging transaction, including property name, owner name, address, lodging dates, tax amount collected, and whether the tax is a municipal or county tax

Mandates marketplace facilitators use geofencing or similar location technology to accurately determine which jurisdiction's occupancy tax applies to each booking

Requires marketplace facilitators to use nine-digit ZIP codes when necessary to ensure collected taxes are remitted to the correct political subdivision

Applies to marketplace facilitators meeting economic nexus thresholds of $100,000 or more in gross revenue or 200 or more separate transactions in West Virginia in a calendar year