---
type: "Bill"
title: "Providing for collection of tax by hotel marketplace facilitators"
description: "Providing for collection of tax by hotel marketplace facilitators"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2021"
identifier: "SB 270"
citation: "West Virginia SB 270 (2021)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Maynard"]
version_count: 3
action_count: 37
vote_count: 1
first_action: "2021-02-12"
last_action: "2021-05-24"
source: "openstates"
source_identifier: "ocd-bill/18fc1cdf-661d-4a1a-a48e-5b06989654ff"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=270&year=2021&sessiontype=RS&btype=bill"
source_hash: "0a03a861eb9a3a0825bada70cada5582d440b91ac728b0b8f751d7633931a47c"
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 270 (2021) — Providing for collection of tax by hotel marketplace facilitators

## Version chain

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

1. **Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB270%20SUB1.htm&yr=2021&sesstype=RS&i=270)
2. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB270%20SUB1%20ENR.htm&yr=2021&sesstype=RS&i=270)
3. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB270%20INTR.htm&yr=2021&sesstype=RS&i=270)

## Votes

- Passage — **0–0** (fail) · upper

## Sponsors

- Maynard — primary (person)
- Woodrum — cosponsor (person)

## Timeline

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

- **2021-02-12** Filed for introduction `filing`
- **2021-02-12** To Government Organization `referral-committee`
- **2021-02-12** Introduced in Senate `introduction`
- **2021-02-12** To Government Organization `referral-committee`
- **2021-02-19** Committee substitute reported
- **2021-02-22** On 1st reading
- **2021-02-22** Read 1st time `reading-1`
- **2021-02-23** On 2nd reading
- **2021-02-23** Read 2nd time `reading-2`
- **2021-02-24** On 3rd reading
- **2021-02-24** Read 3rd time `reading-3`
- **2021-02-24** Passed Senate (Roll No. 33) `passage`
- **2021-02-24** Ordered to House
- **2021-02-25** Introduced in House `introduction`
- **2021-02-25** To Government Organization `referral-committee`
- **2021-02-25** To House Government Organization `referral-committee`
- **2021-03-02** Do pass
- **2021-03-03** On 1st reading, Special Calendar
- **2021-03-03** Read 1st time `reading-1`
- **2021-03-04** On 2nd reading, Special Calendar
- **2021-03-04** Read 2nd time `reading-2`
- **2021-03-05** On 3rd reading, Special Calendar
- **2021-03-05** Placed on House Calendar
- **2021-03-09** On 3rd reading, House Calendar
- **2021-03-09** Placed on Special Calender
- **2021-03-09** On 3rd reading, Special Calendar
- **2021-03-09** Read 3rd time `reading-3`
- **2021-03-09** Passed House (Roll No. 103) `passage`
- **2021-03-09** Communicated to Senate
- **2021-03-09** Completed legislative action
- **2021-03-10** House Message received
- **2021-03-12** To Governor 3/12/21 `executive-receipt`
- **2021-03-15** To Governor 3/12/21 - House Journal `executive-receipt`
- **2021-03-18** Approved by Governor 3/18/21 `executive-signature`
- **2021-03-19** Approved by Governor 3/18/21 - Senate Journal
- **2021-03-19** Approved by Governor 3/18/21 - House Journal
- **2021-05-24** Chapter 247, Acts, Regular Session, 2021

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/18fc1cdf-661d-4a1a-a48e-5b06989654ff`. Confidence: reported (aggregated from official West Virginia legislature records).