SB 488 — Relating to distributing hotel occupancy tax to convention and visitor's bureaus

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Red = new code to be enacted WEST virginia legislature regular session EngrossedEnrolled Senate Bill 488 By Senators Maynard and Woodrum [Introduced[Passed MarchApril 1,8, 2021;

referredin toeffect the90 Committeedays onfrom Governmentpassage] Organization]AN AACT BILL to amend and reenact §7-18-13a and §7-18-14 of the Code of West Virginia, 1931, as amended, all relating to the distribution of hotel occupancy tax proceeds to convention and visitor’s bureaus;

(a) Each year, on or before August 15, On or before 90 days after the end of its fiscal year, every convention and visitor’s bureau which receives any appropriation of hotel occupancy tax from one or more counties or municipalities shall file with each such county or municipality, the State Auditor, the Joint Committee on Government and Finance, and the West Virginia Association of Convention and Visitors Bureaus a statement report, including an income statement and balance sheet, showing all amounts of hotel occupancy tax appropriated to the convention and visitor’s bureau and all expenditures of hotel occupancy tax made by the convention and visitor’s bureau for the prior fiscal year, as well as any such information required by subsection (b) of this section.

(A) Any hotel located within such municipality county, or region may apply to such municipality for an appropriation to such hotel of a portion of the tax authorized by this article and collected by such hotel and remitted to such municipality for uses directly related to the promotion of tourism and travel, including advertising, salaries, travel, office expenses, publications, and similar expenses.

(C) The balance of net revenue required to be expended by this subsection shall be appropriated to the regional travel council serving the area in which the municipality is located.

(A) Any hotel located within such the county or region may apply to such the county for an appropriation to such the hotel of a portion of the tax authorized by this article and collected by such the hotel and remitted to such the county for uses directly related to the promotion of tourism and travel, including advertising, salaries, travel, office expenses, publications, and similar expenses.

The portion of such the tax allocable to such the hotel shall may not exceed 75 percent of that portion of such the tax collected and remitted by such the hotel which is required to be expended pursuant to this subsection:

Provided, That prior to appropriating any moneys to such the hotel, such the county shall require the submission of, and give approval to, a budget setting forth the proposed uses of such moneys.

(B) If there is more than one convention and visitor’s bureau that is in compliance with the requirements of §7-18-13a of this code located within a county or region, the county commission may allocate the tax authorized by this article to one or more of such the bureaus in such portion as the county commission in its sole discretion determines.

(C) The balance of net revenue required to be expended by this subsection shall be appropriated to the regional travel council serving the area in which the county is located (3) Legislative finding.

The Legislature also finds that the support of convention and visitor’s bureaus and hotels and regional travel councils is a public purpose for which funds may be expended.

Local convention and visitor’s bureaus and hotels and regional travel councils receiving funds under this subsection may expend such the funds for the payment of administrative expenses, and for the direct or indirect promotion of conventions and tourism, and for any other uses and purposes authorized by this subsection.

— After making the appropriation required by subsection (b) of this section, the remaining portion of the net revenues receivable during the fiscal year by such the county or municipality, pursuant to this article, may be expended for one or more of the purposes set forth in this subsection, but for no other purpose.

(2) The payment of principal or interest or both on revenue bonds issued to finance such the convention facilities;

— “Convention and visitor’s bureau” and “visitor’s and convention bureau” are interchangeable and either shall mean a nonstock, nonprofit corporation with a full-time staff working exclusively to promote tourism and to attract conventions, conferences, and visitors to the municipality, county, or region in which such the convention and visitor’s bureau or visitor’s and convention bureau is located or engaged in business within.

(8) RegionalHistoric travelsite. council.

— “Regional“Historic travelsite” council” means aany nonstock,site nonprofitlisted corporation,on withthe aUnited full-timeStates staffNational workingRegister exclusivelyof toHistoric promotePlaces, tourismor andlisted toby attracta conventions,local conferences,historical andlandmarks visitorscommission, toestablished theunder regionstate oflaw, thiswhen statethe servedsites are owned by thea regionalcity, travela council.county, or a nonprofit historical association and are open, from time to time, to accommodate visitors.

(9) (8) Historic site.

— “Historic site” means any site listed on the United States National Register of Historic Places, or listed by a local historical landmarks commission, established under state law, when such the sites are owned by a city, a county, or a nonprofit historical association and are open, from time to time, to accommodate visitors.