---
type: "Bill"
title: "Exempting certain complimentary hotel rooms from hotel occupancy tax"
description: "Exempting certain complimentary hotel rooms from hotel occupancy tax"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2019"
identifier: "HB 3045"
citation: "West Virginia HB 3045 (2019)"
classification: ["bill"]
subjects: ["Local and Special Laws", "Taxation"]
status: "enacted"
primary_sponsors: ["Cowles"]
version_count: 2
action_count: 35
vote_count: 2
first_action: "2019-02-12"
last_action: "2019-04-11"
source: "openstates"
source_identifier: "ocd-bill/c8b1d37d-9204-4b9b-a58e-41724478cbe9"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=3045&year=2019&sessiontype=RS&btype=bill"
source_hash: "965103146a5132da45fe41975027b8a545098c898e37e60193e3fd48e2100418"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wv"]
---

# West Virginia HB 3045 (2019) — Exempting certain complimentary hotel rooms from hotel occupancy tax

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Enrolled Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=hb3045%20ENR.htm&yr=2019&sesstype=RS&i=3045)
2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=hb3045%20intr.htm&yr=2019&sesstype=RS&i=3045)

## Votes

- Passage — **29–4** (pass) · upper
- PASSAGE — **96–2** (pass) · lower

## Sponsors

- Cowles — primary (person)
- Barrett — cosponsor (person)
- Boggs — cosponsor (person)
- Maynard — cosponsor (person)
- Porterfield — cosponsor (person)
- Skaff — cosponsor (person)
- Williams — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-02-12** Filed for introduction `filing`
- **2019-02-12** To Finance `referral-committee`
- **2019-02-12** Introduced in House `introduction`
- **2019-02-12** To House Finance `referral-committee`
- **2019-02-20** Do pass
- **2019-02-21** On 1st reading, Special Calendar
- **2019-02-21** Read 1st time `reading-1`
- **2019-02-22** On 2nd reading, Special Calendar
- **2019-02-22** Read 2nd time `reading-2`
- **2019-02-25** On 3rd reading, Special Calendar
- **2019-02-25** Read 3rd time `reading-3`
- **2019-02-25** Passed House (Roll No. 294) `passage`
- **2019-02-25** Communicated to Senate
- **2019-02-26** House Message received
- **2019-02-26** Introduced in Senate `introduction`
- **2019-02-26** To Finance `referral-committee`
- **2019-02-26** To Finance `referral-committee`
- **2019-03-01** Reported do pass `committee-passage`
- **2019-03-02** On 1st reading
- **2019-03-02** Read 1st time `reading-1`
- **2019-03-04** On 2nd reading
- **2019-03-04** Read 2nd time `reading-2`
- **2019-03-05** On 3rd reading
- **2019-03-05** Read 3rd time `reading-3`
- **2019-03-05** Passed Senate (Roll No. 359) `passage`
- **2019-03-05** Communicated to House
- **2019-03-05** Completed legislative action
- **2019-03-05** House received Senate message
- **2019-03-09** To Governor 3/11/19 - Senate Journal `executive-receipt`
- **2019-03-09** To Governor 3/11/19 - House Journal `executive-receipt`
- **2019-03-11** To Governor 3/11/19 `executive-receipt`
- **2019-03-09** Approved by Governor 3/19/19 - Senate Journal
- **2019-03-09** Approved by Governor 3/19/19 - House Journal
- **2019-03-19** Approved by Governor 3/19/19 `executive-signature`
- **2019-04-11** Chapter 255, Acts, Regular Session, 2019

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c8b1d37d-9204-4b9b-a58e-41724478cbe9`. Confidence: reported (aggregated from official West Virginia legislature records).