West Virginia 2026 Regular Session

West Virginia House Bill HB4776

Introduced
1/23/26  

Caption

Hotel occupancy tax rate

Summary

House Bill 4776 proposes to amend the West Virginia Code to increase the maximum hotel occupancy tax that municipalities or counties can impose from six percent to eight percent. This change aims to provide local governments with additional revenue potential from hotel stays, which could be utilized for various public services and infrastructure improvements. The bill specifies the conditions under which municipalities and counties can implement this tax increase, including the requirement for public hearings prior to any tax rate changes.

Impact

If enacted, this bill would modify existing state law regarding hotel occupancy tax rates, allowing local governments to raise the tax by two percentage points. This could lead to increased revenue for municipalities and counties, potentially benefiting local tourism and hospitality sectors. However, it may also raise concerns among hotel operators and visitors regarding the overall cost of accommodations in the region.

Sentiment

The general sentiment surrounding HB4776 appears to be mixed, with some support for the potential revenue benefits it could bring to local governments, while others express concerns about the impact on tourism and hotel pricing. The lack of recorded votes or extensive committee discussions suggests that the bill may still be in the early stages of consideration, with further debate likely as it progresses.

Contention

Notable points of contention include the potential economic impact on the hospitality industry, with some stakeholders arguing that increasing the tax could deter visitors and negatively affect hotel occupancy rates. Additionally, there may be differing opinions among local government officials regarding the necessity and timing of such a tax increase, particularly in light of economic conditions.

Companion Bills

No companion bills found.

Previously Filed As

WV SB26

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

WV HB2030

Modifying compulsory housing for hotels and motels

WV HB3200

Relating to the rate of tax on motor vehicles

WV HB3419

Emergency Medical Services Sales Tax

WV SB760

Modifying rate of tax due on licensee's adjusted gross receipts

WV HB2185

Modify how sales tax is collected on seller financed vehicle transactions

WV SB223

Establishing statewide health and safety fee for tourism and recreational activities by county commissions

WV HB2590

Exempting law-enforcement officers from payment of income and personal property taxes

WV HB2374

Exempting from the sales tax all-terrain vehicles and utility terrain vehicles used as farm equipment

WV SB807

Exempting automobiles 25 years or older from personal property taxes

Similar Bills

No similar bills found.