---
type: "Bill"
title: "Removing hotel occupancy tax limit collected for medical care and emergency services"
description: "Removing hotel occupancy tax limit collected for medical care and emergency services"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2019"
identifier: "SB 28"
citation: "West Virginia SB 28 (2019)"
classification: ["bill"]
subjects: ["Counties", "Municipalities", "Taxation"]
status: "enacted"
primary_sponsors: ["Blair"]
version_count: 3
action_count: 45
vote_count: 3
first_action: "2019-01-09"
last_action: "2019-04-16"
source: "openstates"
source_identifier: "ocd-bill/34d70853-1bd6-4f5d-8cb7-2ba4b511c325"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=28&year=2019&sessiontype=RS&btype=bill"
source_hash: "e033d05b7a93004b935b8f4d9a21de92a1cbd823f6a0fa0f407e6979a76827f2"
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 SB 28 (2019) — Removing hotel occupancy tax limit collected for medical care and emergency services

## 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=SB28%20enr.htm&yr=2019&sesstype=RS&i=28)
2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB28%20INTR.htm&yr=2019&sesstype=RS&i=28)
3. **SB28 SFA _1 TAKUBO 3-8 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2019/RS/floor_amends/SB28 SFA _1 TAKUBO 3-8 adopted.htm)

## Votes

- PASSAGE — **96–2** (pass) · lower
- PASSAGE — **98–0** (pass) · lower
- Passage — **33–0** (pass) · upper

## Sponsors

- Blair — primary (person)
- Boso — cosponsor (person)
- Clements — cosponsor (person)

## Timeline

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

- **2019-01-09** Filed for introduction `filing`
- **2019-01-09** To Finance `referral-committee`
- **2019-01-09** Introduced in Senate `introduction`
- **2019-01-09** To Finance `referral-committee`
- **2019-01-11** Reported do pass `committee-passage`
- **2019-01-14** On 1st reading
- **2019-01-14** Read 1st time `reading-1`
- **2019-01-15** On 2nd reading
- **2019-01-15** Read 2nd time `reading-2`
- **2019-01-16** On 3rd reading
- **2019-01-16** Read 3rd time `reading-3`
- **2019-01-16** Passed Senate (Roll No. 4) `passage`
- **2019-01-16** Ordered to House
- **2019-01-17** Introduced in House `introduction`
- **2019-01-17** To Finance `referral-committee`
- **2019-01-17** To House Finance `referral-committee`
- **2019-01-28** With amendment, do pass `committee-passage`
- **2019-01-29** On 1st reading, Special Calendar
- **2019-01-29** Read 1st time `reading-1`
- **2019-01-30** On 2nd reading, Special Calendar
- **2019-01-30** Read 2nd time `reading-2`
- **2019-01-30** Committee amendment adopted (Voice vote)
- **2019-01-31** On 3rd reading, Special Calendar
- **2019-01-31** Read 3rd time `reading-3`
- **2019-01-31** Passed House (Roll No. 52) `passage`
- **2019-01-31** Title amendment adopted (Voice vote)
- **2019-01-31** Communicated to Senate
- **2019-02-01** House Message received
- **2019-02-01** Referred to Rules `referral-committee`
- **2019-03-08** Reported from Rules
- **2019-03-08** Immediate consideration
- **2019-03-08** Senate amends House amendment and passed bill (Roll No. 421)
- **2019-03-08** Senate requests House to concur
- **2019-03-09** House received Senate message
- **2019-03-09** House concurred in Senate amendment and passed bill (Roll No. 668)
- **2019-03-09** Communicated to Senate
- **2019-03-09** Completed legislative action
- **2019-03-09** House Message received
- **2019-03-20** To Governor 3/20/19 `executive-receipt`
- **2019-03-09** To Governor 3/20/19 - Senate Journal `executive-receipt`
- **2019-03-09** To Governor 3/20/19 - House Journal `executive-receipt`
- **2019-03-09** Approved by Governor 3/25/19 - House Journal
- **2019-03-25** Approved by Governor 3/25/19 `executive-signature`
- **2019-03-09** Approved by Governor 3/25/19 - Senate Journal
- **2019-04-16** Chapter 61, 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/34d70853-1bd6-4f5d-8cb7-2ba4b511c325`. Confidence: reported (aggregated from official West Virginia legislature records).