HB4801 is a bill in the West Virginia Legislature (2026 Regular Session): Defining Permissible expenditures for municipalities and counties.

What is the status of HB4801?

Signed into law as of April 1, 2026. Latest action: Chapter 83, Acts, Regular Session, 2026 (June 29, 2026).

Who sponsored HB4801?

David Pritt (R), with 2 co-sponsors.

Where is the official record for HB4801?

On the West Virginia Legislature website: https://www.wvlegislature.gov/bill_status/Bills_history.cfm?input=4801&year=2026&sessiontype=RS&btype=bill

West Virginia legislation · 2026 Regular Session

West Virginia HB4801: Defining Permissible expenditures for municipalities and counties

Q: What does HB4801 do?

In its own words: An act to amend and reenact §7-18-14 of the Code of West Virginia, 1931, as amended, relating to permissible expenditures of counties and cities of revenue from the hotel occupancy tax; adding demolition of unsafe and unsanitary structures and planning for reuse or improvement of property owned by municipalities and county commissions as permissible expenditures. ARTICLE 18. HOTEL OCCUPANCY TAX. §7-18-14. Proceeds of tax; application of proceeds. (a) Application of proceeds. -- The net proceeds of the tax collected and remitted to the taxing authority pursuant to this article shall be deposite.

Status: Signed into law, April 1, 2026

What the bill says

An act to amend and reenact §7-18-14 of the Code of West Virginia, 1931, as amended, relating to permissible expenditures of counties and cities of revenue from the hotel occupancy tax; adding demolition of unsafe and unsanitary structures and planning for reuse or improvement of property owned by municipalities and county commissions as permissible expenditures. ARTICLE 18. HOTEL OCCUPANCY TAX. §7-18-14. Proceeds of tax; application of proceeds. (a) Application of proceeds. -- The net proceeds of the tax collected and remitted to the taxing authority pursuant to this article shall be deposite.

From the enrolled text, March 12, 2026:

AN ACT to amend and reenact §7-18-14 of the Code of West Virginia, 1931, as amended, relating to permissible expenditures of counties and cities of revenue from the hotel occupancy tax; adding demolition of unsafe and unsanitary structures and planning for reuse or improvement of property owned by municipalities and county commissions as permissible expenditures. ARTICLE 18. HOTEL OCCUPANCY TAX. §7-18-14. Proceeds of tax; application of proceeds. (a) Application of proceeds. -- The net proceeds of the tax collected and remitted to the taxing authority pursuant to this article shall be deposited into the general revenue fund of such municipality or county commission and, after appropriation thereof, shall be expended only as provided in this section. (b) Required expenditures. -- At least 50 percent of the net revenue receivable during the fiscal year by a county or a municipality pursuant to this article shall be expended in the following manner for the promotion of conventions and tourism: (1) Municipalities. -- If a convention and visitor's bureau is located within the municipality, county, or region, and has complied with the requirements of §7-18-13a of this code, the governing body of such municipality shall appropriate the percentage required by this subsection to that bureau. If a convention and visitor's bureau is not located within such municipality, county or region, or a bureau …

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West Virginia HB4801: Defining Permissible expenditures for municipalities and counties

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