Authorizing proceeds and application of hotel occupancy tax to municipalities and county commissions

SB 26 modifies how West Virginia municipalities and counties allocate hotel occupancy tax revenue. It requires at least 50% of these funds to promote tourism but gives local governments discretion to either fund convention bureaus (if compliant) or directly support hotels. Hotels may apply for up to 75% of their collected tax for tourism promotion (e.g., advertising, staff), subject to budget approval before allocation. The bill aims to boost tourism and economic development while providing local flexibility in fund use.