(a) Application of Proceeds. The net proceeds of the tax collected and remitted to the taxing authority pursuant to this article shall be deposited into the General Revenue Fund of the City, and after appropriation thereof, shall be expended only for the purposes as hereinafter provided.
(b) Required Expenditures. At least fifty percent (50%) of the new revenue received during the fiscal year by the City, pursuant to the provisions of this article, shall be expended in the following manner for the promotion of conventions and tourism:
(1) If a Convention and Visitor's Bureau or Regional Bureau is located within the County, the City shall appropriate at least fifty percent (50%) of the revenue derived as hereinabove provided to that Convention and Visitor's Bureau or Regional Bureau.
(2) If a Convention and Visitor's Bureau or Regional Bureau is not located within the County, then the percentage appropriation required by subsection (a) hereof shall be appropriated as follows:
(3) If a Convention and Visitor’s Bureau or Regional Bureau is not located within the City or County, then the percentage appropriation required by subsection (a) hereof shall be appropriated as follows:
A. Any hotel located within the City may apply to the City for an appropriation to such hotel of a portion of the tax authorized by this article and collected by such hotel and remitted to City, for uses directly related to the promotion of tourism and travel, including advertising, salaries, travel, office expenses, publications and similar expenses. The portion of such tax allocable to such hotel shall not exceed seventy-five percent (75%) of that portion of such tax collected and remitted by such hotel, which is required to be expended pursuant to subsection (a) hereof. Provided, that prior to appropriating any monies to such hotel, the City shall require the submission of, and give approval to, a budget setting forth the proposed uses of such monies.
B. The balance of net revenue of the required expenditures shall be appropriated to the Regional Travel Council serving the area in which the City is located.
(c) Permissible Expenditures. After making appropriations required by subsection (b) hereof, the remaining portion of the new revenue receivable during the fiscal year by the City, may be expended for one or more of the purposes set forth in this section, but for no other purpose. The purposes for which expenditures may be made pursuant to this section are as follows:
(1) The planning, construction, reconstruction, establishment, acquisition, improvement, renovation, extension, enlargement, equipment, maintenance, repair and operation of publically owned convention facilities including, but not limited to, arenas, auditoriums, civic centers and convention centers;
(2) The payment of principal or interest or both on Revenue bonds issued to finance such convention facilities;
(3) The promotion of conventions;
(4) The construction or maintenance of public parks, tourist information centers and recreation facilities (including land acquisition); or
(5) The promotion of the arts.
(6) Historic sites;
(7) Beautification projects;
(8) Medical care, in an amount not exceeding one hundred thousand dollars ($100,000) in any County where:
A. There is an urgent necessity to preserve the delivery of acute medical care services;
B. There is an increase in need for acute medical care services directly related to tourism;
C. Recurrent flooding in the County significantly disrupts, on a periodic basis, the delivery of acute medical care services;
D. There is an inadequate economic base directly related to low population in the County, specifically, a population of less than 10,000 persons according to the census of the year one thousand nine hundred ninety; and
E. There is one and only one hospital within the County; and the County Commission makes specific findings, by resolution, that all of the foregoing conditions within the County exist.
(d) Allocation Formula.
(1) The City of Martinsburg hereby establishes a Visitor's Bureau in conjunction with the Berkeley County Commission to promote tourism and conventions within Berkeley County.
(Ord. 92-20. Passed 12-12-92.)
(2) Fifty percent (50%) of all proceeds collected under this tax by the City will be designated to the Visitor’s Bureau, which funds shall be expended for the promotion of conventions and tourism.
(3) Twenty-five percent (25%) of all proceeds collected under this tax by the City will be designated to the Martinsburg-Berkeley County Parks and Recreation Board, to be expended on parks or recreation facilities located within the City limits of the City of Martinsburg.
The remaining twenty-five percent (25%) of all proceeds collected under this tax by the City shall be allocated and expended for one or more of the purposes set forth in subsection (c) Article 763 of the Codified Ordinances and as directed by the City Council of the City of Martinsburg. (Ord. 2007-06. Passed 4-12-07.)
(e) Establishment of Capital Improvement Fund.
(1) The City hereby establishes as part of this Order, in accordance with West Virginia Code 8-13-19, the creation of a capital improvement fund to be known as the "Recreational Facilities Improvement Fund."
(2) Any expenditure made from this Recreational Facilities Improvement Fund will be made in accordance with West Virginia Code 8-13-19 and solely for the purpose of “recreation facilities” as defined within this article. Expenditures so made shall be for the facilities which support and expand the attractiveness of the City as a destination for regional tourists. All funds deposited in the Recreational Facilities Improvement Fund through August 12, 1992, shall remain a part of such fund to be used for purposes of recreational facilities as defined within this article. (Ord. 92- 20. Passed 12-12-92.)