HB5065 is a bill in the West Virginia Legislature (2026 Regular Session): Relating to hotel occupancy tax.

What is the status of HB5065?

Signed into law as of March 27, 2026. Latest action: Chapter 284, Acts, Regular Session, 2026 (June 29, 2026).

Who sponsored HB5065?

D., Cannon, (I), with 7 co-sponsors.

Where is the official record for HB5065?

On the West Virginia Legislature website: https://www.wvlegislature.gov/bill_status/Bills_history.cfm?input=5065&year=2026&sessiontype=RS&btype=bill

West Virginia legislation · 2026 Regular Session

West Virginia HB5065: Relating to hotel occupancy tax.

Q: What does HB5065 do?

In its own words: An act to amend and reenact §7-18-4 of the Code of West Virginia, 1931, as amended, relating to hotel occupancy tax; specifying information a marketplace facilitator is required to record; requiring geofencing or similar mechanism to provide an accurate basis for tax collection; requiring marketplace facilitator use a nine-digit postal code when necessary in order to guarantee the collected tax is being remitted to the proper political subdivision; and clarifying the political subdivision official to which taxes are remitted for certain types of lodging. ARTICLE 18. HOTEL OCCUPANCY TAX. §7-18-.

Status: Signed into law, March 27, 2026

What the bill says

An act to amend and reenact §7-18-4 of the Code of West Virginia, 1931, as amended, relating to hotel occupancy tax; specifying information a marketplace facilitator is required to record; requiring geofencing or similar mechanism to provide an accurate basis for tax collection; requiring marketplace facilitator use a nine-digit postal code when necessary in order to guarantee the collected tax is being remitted to the proper political subdivision; and clarifying the political subdivision official to which taxes are remitted for certain types of lodging. ARTICLE 18. HOTEL OCCUPANCY TAX. §7-18-.

From the enrolled text, March 14, 2026:

AN ACT to amend and reenact §7-18-4 of the Code of West Virginia, 1931, as amended, relating to hotel occupancy tax; specifying information a marketplace facilitator is required to record; requiring geofencing or similar mechanism to provide an accurate basis for tax collection; requiring marketplace facilitator use a nine-digit postal code when necessary in order to guarantee the collected tax is being remitted to the proper political subdivision; and clarifying the political subdivision official to which taxes are remitted for certain types of lodging. ARTICLE 18. HOTEL OCCUPANCY TAX. §7-18-4. Consumer to pay tax; collection of tax by marketplace facilitators; hotel, hotel operator, or marketplace facilitator not to represent that it will absorb tax; accounting by hotel and marketplace facilitators. (a) The consumer shall pay to the hotel operator the amount of tax imposed by any municipality or county hereunder, which tax shall be added to and shall constitute a part of the consideration paid for the use and occupancy of the hotel room, and which tax shall be collectible as such by the hotel operator who shall account for, and remit to the taxing authority, all taxes paid by consumers. The hotel operator shall separately state the tax authorized by this article on all bills, invoices, accounts, books of account, and records relating to consideration paid for occupancy or …

Read the full official text

West Virginia HB5065: Relating to hotel occupancy tax.

What the bill says

Sponsors

Latest actions

Votes

Common questions