How Are CVBs Funded?

The competition for the tourists and the dollars they spend is growing more intense. Without adequate and effective promotion, meeting planners, bus tour organizers and other tourists will not know what an area has to offer and will choose other destinations for their visit. The role of the CVB is to market their destination to individuals and groups using funds generated from a variety of sources.

The primary source for most CVBs is the hotel occupancy tax. In 1985 the West Virginia Legislature passed legislation permitting cities and counties to impose a 3% hotel occupancy tax. This "local-option" law mandated that bureaus receive at least half the tax proceeds with the balance used for specified tourism projects. After the enactment of the hotel occupancy tax in various cities and counties throughout West Virginia, groups of local tourism businesses and other organizations formed CVBs to serve their city, county or region. By legislative action, all CVBs in West Virginia that receive funds from the hotel occupancy tax are created as independent, non-profit corporations.