West Virginia lawmakers are considering companion measures that would authorize county commissions to collect hotel occupancy taxes from specific campground and recreational vehicle sites for the first time.
Senate Bill 955 and House Bill 5652 propose amending the statutory definition of “hotel” to include campground sites, allowing local governments to designate them for tax collection. Current state law specifically excludes tents, trailers, or camper campsites from the definition of a “hotel” for occupancy tax purposes.
The proposed legislation grants county commissions discretionary authority to vote on and designate specific campgrounds as “hotels” within their jurisdiction. This framework allows local governments to determine which outdoor accommodations assume tax collection responsibilities rather than imposing a universal mandate across the state.
Additionally, the bills clarify that facilities in state, county, and municipal parks offering sleeping accommodations would fall under this expanded definition.
A central provision of the measures requires that any tax revenue generated from designated campground sites be strictly earmarked for public safety services within the respective county. This funding is intended to support emergency response and safety infrastructure that accommodates increased regional tourism.
The bills also include technical updates to modernize terms such as “consideration paid,” “consumer,” and “hotel operator” to incorporate a wider range of lodging types. These updates ensure that designated campground operators function under the same administrative framework as traditional lodging providers.
Legislative records indicate that House Bill 5652 was introduced in February 2026 and referred to the House Judiciary Committee. Senate Bill 955, also introduced in mid-February, was referred to the Committee on Government Organization and subsequently the Committee on Finance.
While these measures progress, lawmakers are simultaneously considering House Bill 5065, which addresses tax collection by marketplace facilitators. That bill would require online booking platforms to use geofencing technology and nine-digit postal codes to ensure taxes are accurately remitted to the correct local jurisdictions.
For campground operators, the proposed changes signal a need for updated compliance strategies. Modern management systems often include utility and tax billing modules that can be configured to accommodate location-specific rates should a county opt into the new tax framework. Transparent communication at the time of booking remains a standard practice to explain new fees or taxes to guests effectively.