The imposition of a Hotel Occupancy Tax under this article is pursuant to authorization set forth in West Virginia Code Article 7-18. In accordance with such statute, it is the legislative intent of this article that the tax imposed herein is based in part upon recognition of the following legislative findings:
(a) The support of convention and visitors bureaus, hotels and regional travel councils is a public purpose for which funds may be expended.
(b) Local convention and visitors bureaus, hotels and regional travel councils receiving funds may expend funds for the payment of administrative expenses and for direct and indirect promotion of conventions and tourism and for any other purpose hereafter mentioned. (Ord. 0-386. Passed 7-23-85.)