Relating to hotel occupancy tax

SB 955 amends West Virginia's hotel occupancy tax law to expand the definition of "hotel" to include designated campground sites. County commissions may formally designate specific campgrounds as "hotels" for tax purposes, subject to the requirement that taxes collected from these sites must be specifically earmarked for public safety services within that county. This change affects campground operators in counties that make such designations and county taxing authorities collecting the tax. The bill does not alter existing tax rates or apply to all campgrounds - only those formally designated by county commissions. It focuses on clarifying which facilities qualify for the tax and directing revenue to public safety, rather than creating new taxes or changing general tax rules.