HB 4801 West Virginia House of Delegates · 2026 Regular Session

Defining Permissible expenditures for municipalities and counties

HB 4801 amends West Virginia law to allow municipalities and counties to use hotel occupancy tax revenue for two new purposes: demolishing unsafe or unsanitary structures and planning for reuse or improvement of publicly owned property. This bill adds these specific activities to the list of permissible expenditures while maintaining the existing requirement that at least 50% of the tax revenue must fund tourism promotion. Local governments can still allocate funds to convention visitor bureaus or hotels (up to 75% of eligible tax revenue) for tourism-related expenses like advertising and marketing, subject to budget approval. The law directly affects counties and municipalities collecting hotel occupancy taxes, providing clearer guidelines for how these funds can be spent on community infrastructure and tourism development.
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Mar 2026
House of Delegates Passage
Feb 2026
Senate Passage
Mar 2026
Signed into Law
Jun 2026
Introduced Jan 26, 2026 Signed Jun 29, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

Engrossed Version Enrolled Version · 6 edits · Apr 1, 2026
MODERATE
The bill was finalized as an Enrolled Version, changing its status from a draft proposal to an official law passed by the legislature. The most significant substantive change is the addition of new permissible uses for hotel occupancy tax funds, specifically allowing money to be spent on demolishing unsafe buildings, planning for property reuse, supporting arts and historic sites, and providing medical care subsidies in rural counties. The bill also includes new definitions for terms like 'historic site' and 'recreational facilities' to clarify how these funds can be utilized.
Scope change
The bill's scope expanded from primarily funding tourism promotion and convention facilities to include a broader range of community development activities, such as public safety demolitions, arts promotion, and specific medical care support for low-population counties.
FISCAL

Added new permissible expenditures for demolishing unsafe structures, planning for property reuse, promoting the arts, supporting historic sites, beautification projects, and passenger air service incentives.

Added specific provisions allowing funds to support medical care and emergency services in counties with urgent necessities, low populations, or inadequate economic bases.

Added funding for the Hatfield-McCoy Recreation Area and economic development activities up to $200,000.

DEFINITION

Introduced new definitions for 'Convention and visitor's bureau', 'Convention center', 'Fiscal year', 'Net proceeds', 'Promotion of the arts', 'Recreational facilities', 'Region', and 'Historic site'.

TIMELINE

Changed the document status from 'Engrossed' (draft) to 'Enrolled' (final law passed by both chambers), with an effective date of 90 days after passage.

ENFORCEMENT

Added a misdemeanor penalty for governing body members who knowingly spend funds for unauthorized purposes or distribute them to non-compliant bureaus.

Floor votes · Senate Mar 12, 2026 · House of Delegates Feb 13, 2026

How they voted

330
Passed
Total votes 33
Mar 12, 2026
D Democratic2
2 Yea
100% Yea
R Republican31
31 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
38
Key actions
7
Committee
7
Apr 1, 2026
Signed into law
Approved by Governor 4/1/2026
lower
Mar 14, 2026
Signed into law
Approved by Governor 4/1/2026 - House Journal
lower
Mar 14, 2026
Signed into law
Approved by Governor 4/1/2026 - Senate Journal
upper
Mar 12, 2026
Upper · Passed
Passed Senate (Roll No. 492)
upper
Mar 10, 2026
Upper · Passed
Reported do pass
upper
Feb 16, 2026
Committee
To Government Organization
upper
Feb 16, 2026
Introduced
Introduced in Senate
upper
Feb 13, 2026
Lower · Passed
Passed House (Roll No. 90)
lower
Feb 9, 2026
Lower · Passed
Do pass
lower
Feb 4, 2026
Committee
To House Judiciary
lower
Feb 3, 2026
Committee
To House Legal Services
lower
Jan 26, 2026
Committee
To House Judiciary
lower
Jan 26, 2026
Introduced
Introduced in House
lower
Jan 26, 2026
Committee
To Judiciary
lower
1 primary · 2 co-sponsors

Sponsors