West VirginiaMarketplace platforms record lodging details and route occupancy taxes locally
Marketplace facilitators record lodging and tax details, use location tools to guide tax collection, and send local lodging taxes to the designated county or city official.
What it does
Marketplace facilitators keep records about each lodging place, stay, and tax payment. They use location tools to guide tax collection and a nine-digit postal code when needed to send tax to the right local government.
Platforms send county lodging taxes to the county treasurer and municipal lodging taxes to the local official named in the city charter.
Argument forDetailed stay records and location checks could help platforms send lodging taxes to the correct county or city.
Argument againstPlatforms may need extra recordkeeping and location checks to collect lodging taxes, which could make handling bookings more complicated.
More detail
Marketplace facilitators keep specified lodging and tax records and use geofencing or a similar tool to provide an accurate basis for collecting tax. The records cover the lodging place and owner, stay dates, tax amount and receipt date, and whether the tax is for a county or municipality. A facilitator must use a nine-digit postal code when necessary to ensure the tax is remitted to the proper local government.
Marketplace facilitators remit lodging taxes to the local official specified for that type of tax. County lodging taxes for county convention and visitors bureaus go to the county treasurer. Municipal lodging taxes for municipal convention and visitors bureaus go to the treasurer, clerk, or recorder named by the municipal charter.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 29Chapter 284, Acts, Regular Session, 2026Latest
- Mar 30Approved by Governor Patrick Morrisey 3/27/2026Major
- Mar 25To Governor 3/25/2026To Governor
- Mar 14Approved by Governor Patrick Morrisey 3/27/2026 - Senate JournalMajor
- Vote recorded PASSAGE-SENATE AMENDED HB. Result: pass.Lower
- Mar 14Approved by Governor Patrick Morrisey 3/27/2026 - House JournalBecame Law
- Mar 14To Governor 3/25/2026 - Senate JournalMinor
- Mar 14House Message received
- Mar 14Completed legislative action
- Mar 14Communicated to Senate
- Mar 14House concurred in Senate amendment and passed bill (Roll No. 682)
- Mar 14House received Senate message
- Mar 13Senate requests House to concur
- Vote recorded Passage. Result: pass.Upper
- Mar 13Passed Senate with amended title (Roll No. 555)Passed Senate
- Mar 13Read 3rd timeMinor
- Mar 13On 3rd reading
- Mar 12Committee amendment adopted (Voice vote)
- Mar 12Read 2nd timeMinor
- Mar 12On 2nd reading
- Mar 11Read 1st timeMinor
- Mar 11Immediate consideration
- Mar 11Reported do pass, with amendment and title amendmentMinor
- Mar 4To JudiciaryMinor
- Mar 4To JudiciaryMinor
- Mar 4Introduced in SenateMinor
- Mar 2Communicated to Senate
- Vote recorded PASSAGE. Result: pass.Lower
- Mar 2Passed House (Roll No. 240)Passed House
- Mar 2Read 3rd timeMinor
- Mar 2On 3rd reading, Special Calendar
- Feb 27Read 2nd timeMinor
- Feb 27On 2nd reading, Special Calendar
- Feb 26Read 1st timeMinor
- Feb 26On 1st reading, Special Calendar
- Feb 25By substitute, do pass
- Feb 6To House Local GovernmentsMinor
- Feb 3To House Government OrganizationMinor
- Feb 3Introduced in HouseMinor
- Feb 3To Government OrganizationMinor
- Feb 3Filed for introductionIntroduced
Taxes & Budget