West Virginia 2021 Regular Session Status: Enacted 1 R cosponsors

SB 270 — Providing for collection of tax by hotel marketplace facilitators

Last action — Chapter 247, Acts, Regular Session, 2021

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House of Delegates
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 12, 2021. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 42% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

  • Failed a recorded vote

    Failed 1 recorded vote so far — a real headwind.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

74 added · 75 removed

Plain-language change summary

The changes made to Bill SB 270 clarify how hotel occupancy taxes will be administered for rooms booked through online platforms, known as marketplace facilitators. Notably, the revisions remove certain criminal penalties and specifics about enforcement procedures, making it easier for hotels and facilitators to work together on tax collection. This matters because it simplifies the process, potentially encouraging more compliance and cooperation, which can ultimately increase tax revenue for local governments.

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NEWS RELEASES HELPFUL LINKS SB270 SUB1 « Senate Bill 270 History OTHER VERSIONS  —  Enrolled Version - Final Version  |  Introduced Version  |   |  Email Key:
NEWS RELEASES HELPFUL LINKS Enrolled Version - Final Version « Senate Bill 270 History OTHER VERSIONS  —  Committee Substitute (1)  |  Introduced Version  |   |  Email Key:
Red = new code to be enacted WEST virginia legislature regular session Committee Substitute for Senate Bill 270 By Senators Maynard and Woodrum [Originating in the Committee on Government Organization;
Red = new code to be enacted WEST virginia legislature regular session Enrolled Committee Substitute for Senate Bill 270 By Senators Maynard and Woodrum [Passed March 9, 2021;
reported on February 19, 2021]         A BILL to amend and reenact §7-18-3 and §7-18-4 of the Code of West Virginia, 1931, as amended, all relating to taxation of hotel rooms booked through a marketplace facilitator;
in effect 90 days from passage]         AN ACT to amend and reenact §7-18-3 and §7-18-4 of the Code of West Virginia, 1931, as amended, all relating to taxation of hotel rooms booked through a marketplace facilitator;
or (2) Sleeping accommodations rented on a month-to-month basis or other rental arrangement for 30 days or longer at the inception at a boarding house, condominium, cabin, tourist home, apartment, or home.
(2) Sleeping accommodations rented on a month-to-month basis or other rental arrangement for 30 days or longer at the inception at a boarding house, condominium, cabin, tourist home, apartment, or home;
 (f) (g) “Person” means any individual, firm, partnership, joint venture, association, syndicate, social club, fraternal organization, joint stock company, receiver, corporation, guardian, trust, business trust, trustee, committee, estate, executor, administrator, or any other group or combination acting as a unit.
(g) “Person” means any individual, firm, partnership, joint venture, association, syndicate, social club, fraternal organization, joint stock company, receiver, corporation, guardian, trust, business trust, trustee, committee, estate, executor, administrator, or any other group or combination acting as a unit.
(g) (h) “State park” means any state-owned facility which is part of this state’s park and recreation system established pursuant to this code.
(h) “State park” means any state-owned facility which is part of this state’s park and recreation system established pursuant to this code.
(h) (i) “Tax”, “taxes”, or “this tax” means the hotel occupancy tax authorized by this article.
(i) “Tax”, “taxes”, or “this tax” means the hotel occupancy tax authorized by this article.
(i) (j) “Taxing authority” means a municipality or county levying or imposing the tax authorized by this article.
(j) “Taxing authority” means a municipality or county levying or imposing the tax authorized by this article.
(j) (k) “Taxpayer” means any person liable for the tax authorized by this article.
(k) “Taxpayer” means any person liable for the tax authorized by this article.
hotel, or hotel operator, or marketplace facilitator not to represent that it will absorb tax;
hotel, hotel operator, or marketplace facilitator not to represent that it will absorb tax;
All taxes collected pursuant to the provisions of this article shall be deemed to be held in trust by the hotel until the same those taxes shall have been remitted to the taxing authority as hereinafter provided.
All taxes collected pursuant to the provisions of this article shall be deemed to be held in trust by the hotel until those taxes shall have been remitted to the taxing authority as hereinafter provided.
(b) (e) A hotel, or hotel operator, or marketplace facilitator shall not represent to the public in any manner, directly or indirectly, that it will absorb all or any part of the tax or that the tax is not considered an element in the price to be collected from the consumer.
(e) A hotel, hotel operator, or marketplace facilitator shall not represent to the public in any manner, directly or indirectly, that it will absorb all or any part of the tax or that the tax is not considered an element in the price to be collected from the consumer.
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Action History

  1. Chapter 247, Acts, Regular Session, 2021

  2. Approved by Governor 3/18/21 - House Journal

  3. Approved by Governor 3/18/21 - Senate Journal

  4. Approved by Governor 3/18/21

  5. To Governor 3/12/21 - House Journal

  6. To Governor 3/12/21

  7. House Message received

  8. Completed legislative action

  9. Communicated to Senate

  10. Passed House (Roll No. 103)

  11. Read 3rd time

  12. On 3rd reading, Special Calendar

  13. Placed on Special Calender

  14. On 3rd reading, House Calendar

  15. Placed on House Calendar

  16. On 3rd reading, Special Calendar

  17. Read 2nd time

  18. On 2nd reading, Special Calendar

  19. Read 1st time

  20. On 1st reading, Special Calendar

  21. Do pass

  22. To House Government Organization

  23. To Government Organization

  24. Introduced in House

  25. Ordered to House

  26. Passed Senate (Roll No. 33)

  27. Read 3rd time

  28. On 3rd reading

  29. Read 2nd time

  30. On 2nd reading

  31. Read 1st time

  32. On 1st reading

  33. Committee substitute reported

  34. To Government Organization

  35. Introduced in Senate

  36. To Government Organization

  37. Filed for introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 150 not signed on

Sponsors (1)

  • Maynard

Co-sponsors (1)

Not signed on (150)

150 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 270?
SB 270 is sponsored by Maynard and Jack Woodrum (Republican).
What is the current status of SB 270?
This bill has been enacted into law. Introduced February 12, 2021. Enacted.
Where can I track SB 270?
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