Hotel Rooms Booked through Marketplace Facilitators are Subject to West Virginia Hotel Occupancy Tax

Marketplace facilitators that satisfy West Virginia’s economic nexus requirements are responsible for collection and remittance of the hotel occupancy tax imposed by any county or municipality on sales where a hotel or hotel operator contracts with a marketplace facilitator to offer hotel rooms, effective January 1, 2022. A marketplace facilitator is responsible on behalf of the hotel or hotel operator, to collect and remit the tax when, in an immediately preceding or current calendar year:

1. The marketplace facilitator makes or facilitates sales on its own behalf or on behalf of one or more hotel or hotel operators equal to or exceeding $100,000 in gross revenue; or
2. The marketplace facilitator makes or facilitates West Virginia sales on its own behalf or on behalf of one or more hotel or hotel operators in 200 or more separate transactions

Any marketplace facilitator that meets these economic nexus requirements is deemed to be an agent of any hotel or hotel operator making retail sales through the marketplace facilitator’s physical or electronic marketplace. Such a marketplace facilitator is required to separately state the hotel occupancy tax on all bills, invoices, accounts, books of account, and records relating to the consideration paid for the occupancy or use of a hotel room.

Hotel rooms do not include banquet or meeting rooms, sleeping accommodations rented on a month-to-month basis or other rental agreement for 30 days or longer, or sleeping accommodations rented by a hotel operator for its employees for hotel operation purposes. (S.B. 270, Laws 2021, effective June 7, 2021, and applicable January 1, 2022)