(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 as provided in subsections (b) and (c) of this section.
(b) Required Expenditures. At least fifty percent of the net revenue receivable during the fiscal year by the City pursuant to this Chapter 7, Article 18 of the West Virginia Code, as amended, shall be expended in the following manner for the promotion of conventions and tourism:
(1) If a convention and visitor's bureau is located within the Municipality, County or region, the governing body of such Municipality shall appropriate the percentage required by this subsection to that bureau. If a convention and visitor's bureau is not located within such Municipality, County or region, then the percentage appropriation required by this subsection shall be appropriated as follows:
A. Any hotel located within such Municipality, county or region may apply to such Municipality for an appropriation to such hotel of a portion of the tax authorized by this article and collected by such hotel and remitted to such Municipality, 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 of that portion of such tax collected and remitted by such hotel which is required to be expended pursuant to this subsection: Provided, That prior to appropriating any moneys to such hotel such Municipality shall require the submission of, and give approval to, a budget setting forth the proposed uses of such moneys.
B. If there is more than one convention and visitor's bureau located within a municipality, county or region, the City Council may allocate the tax authorized by this article to one or more of such bureaus in such portion as the City Council in its sole discretion determines.
C. The balance of net revenue required to be expended by this subsection shall be appropriated to the regional travel council serving the area in which the Municipality is located.
(c) Permissible Expenditures. After making the appropriation required by subsection (b) of this section, the remaining portion of the net revenues receivable during the fiscal year by the City, pursuant to this article, may be expended for one or more of the purposes set forth in this subsection, but for no other purpose. The purposes for which expenditures may be made pursuant to this subsection are as follows:
(1) The planning, construction, reconstruction, establishment, acquisition, improvement, renovation, extension, enlargement, equipment, maintenance, repair and operation of publicly 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, operation or maintenance of public parks, tourist information centers and recreation facilities (including land acquisition);
(5) The promotion of the arts;
(6) Historic sites;
(7) Beautification projects; or
(8) Medical care as provided in West Virginia Code 7-18-14(c)(8).
(d) Definitions. For purposes of this section, the following terms are defined:
(1) Convention and visitor's bureau and visitor's and convention bureau. "Convention and visitor's bureau" and "visitor's and convention bureau" are interchangeable and either shall mean a nonstock, nonprofit corporation with a full-time staff working exclusively to promote tourism and to attract conventions, conferences and visitors to the Municipality, County or region in which such convention and visitor's bureau or visitor's and convention bureau is located or engaged in business within.
(2) Convention center. "Convention center" means a convention facility owned by the State, a county, a municipality or other public entity or instrumentality and shall include all facilities, including armories, commercial, office, community service and parking facilities and publicly owned facilities constructed or used for the accommodation and entertainment of tourists and visitors, constructed in conjunction with the convention center and forming reasonable appurtenances thereto.
(3) Fiscal year. "Fiscal year" means the year beginning the first day of July and ending the thirtieth day of June of the next calendar year.
(4) Net proceeds. "Net proceeds" means the gross amount of tax collections less the amount of tax lawfully refunded.
(5) Promotion of the arts. "Promotion of the arts" means activity to promote public appreciation and interest in one or more of the arts. It includes the promotion of music for all types, the dramatic arts, dancing, painting and the creative arts through shows, exhibits, festivals, concerts, musicals and plays.
(6) Recreational facilities. "Recreational facilities" means and includes any public park, parkway, playground, public recreation center, athletic field, sports arena, stadium, skating rink or arena, golf course, tennis courts and other park and recreation facilities, whether of a like or different nature, that are owned by a county or municipality.
(7) Region. "Region" means an area consisting of one or more counties that have agreed by contract to fund a convention and visitor's bureau to promote those counties.
(8) Regional travel council. "Regional travel council" means a nonstock, nonprofit corporation, with a full-time staff working exclusively to promote tourism and to attract conventions, conferences and visitors to the region of this state served by the regional travel council.
(9) Historic site. "Historic site" means any site listed on the United States National Register of Historic Places, or listed by a local historical landmarks commission, established under state law, when such sites are owned by a city, a county or a nonprofit historical association and are open, from time to time, to accommodate visitors.
(e) Any member of a governing body who willingly and knowingly votes to or causes to be expended moneys generated by the provisions of this section for purposes other than specifically set forth in this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than one hundred dollars.
(Ord. 2006-12. Passed 8-21-06.)