WVU-CO-10 Hotel Occupancy Tax Policy
West Virginia University Policy
Division of Administration and Finance
WVU-CO-10
HOTEL OCCUPANCY TAX POLICY
PURPOSE
The purpose of this policy is to explain that generally West Virginia University shall assess and collect a Hotel Occupancy Tax when providing sleeping accommodations to the general non-student public unless any of three situations listed below occur.
DEFINITION
Student- Individuals receiving credits.
SCOPE
This policy applies to the general non-student public who requires sleeping accommodations.
POLICY
West Virginia University shall assess and collect a Hotel Occupancy Tax when providing sleeping accommodations to the general non-student (only individuals receiving “credits” qualify for student status) public unless any of the following three situations, as stipulated in City Code of Morgantown, 767.06, occur:
a. For any consumer occupying a hotel room for thirty or more consecutive days;
b. When the hotel room occupancy is billed directly to the United States of America
or any agency thereof; or
c. When the hotel room occupancy is billed directly to the State of West Virginia
or any political subdivision thereof.
All units offering sleeping accommodations to non-students after October 1, 1996 must request review of the activity being conducted by the Controller’s Office to determine the appropriate taxability.
PROCEDURE
Procedure development rests with the Controller’s Office.
RESPONSIBILITY FOR IMPLEMENTATION
The responsibility for implementation of this policy rests with the Dean or Director of each college, department, or unit, and the Department of Housing and Residence Life – Conference Services. The Controller’s Office, at 293-4002 or P.O. Box 6001, is available to answer questions or provide additional information regarding this policy.
RESPONSIBILITY FOR INTERPRETATION
The responsibility for interpretation of this policy rests with the Controller, West Virginia University.
Effective Date: September 10, 1998
Approved By: Scott C. Kelley, Vice President