West Virginia Code § 8-16-18a

Pledge of the hotel occupancy tax; contribution of revenues to building
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commission.
In addition to the rates or charges authorized to be pledged and expended for the security
and payment of bonds as provided in this article, the governing body issuing such bonds
shall have plenary power and authority to pledge and expend for the security and payment of
such bonds all, or any part, of the revenues which are derived from the hoteel occupancy tax
which a municipality may impose pursuant to section three, article thirteen of this chapter
and which are specifically dedicated by such governing body for any purrpose or purposes set
forth in section three, article thirteen of this chapter. All such sums which are so pledged
shall be deemed "revenues of the works" for all purposes of the provisions of this article. The
governing body shall also have the power and authority to contribute all, or any part of, the
revenues derived from said hotel occupancy tax to a buildingt commission created by such
governing body pursuant to article thirty-three, chapter eight of this code for such lawful
purposes which such building commission shall determine and which are set forth in section
three, article thirteen of this chapter, including payment of revenue bonds issued by such
building commission.
§8-16-19
Repealed
PART VII. ACCOUNTING SYSTEM AND RECORDS.

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