Below is a breakdown of which waste-related tasks would likely qualify under the "Beautification" umbrella versus those that are strictly prohibited.
To be defensible, the task must be "above and beyond" standard municipal garbage collection and directly tied to the visitor experience or community aesthetics.
The State Auditor generally classifies the following as "General Government Expenses," which cannot be paid for with Hotel/Motel tax:
If the County Commission wants to use these funds for waste, the expenditure must pass these three questions:
To withstand an audit by the West Virginia State Auditor, a contract between the Pocahontas County Commission and the Pocahontas County Solid Waste Authority (SWA) must explicitly frame the work as "Beautification and Tourism Promotion" rather than "Waste Disposal."
Below is a draft Scope of Work (SOW) designed to legally justify the use of Hotel/Motel tax dollars by focusing on the "Nexus to Tourism" required by WV Code §7-18-14.
Scope of Work: Countywide Tourism Beautification & Litter Abatement Program
I. Project Overview
The Pocahontas County Commission (the "Commission") hereby engages the Pocahontas County Solid Waste Authority (the "SWA") to execute a specialized Tourism Beautification and Litter Abatement Program. The primary objective of this program is to enhance the aesthetic appeal of Pocahontas County ("Nature’s Mountain Playground") for the benefit of visitors and the promotion of the local tourism economy by removing visual blight and maintaining pristine public corridors.
II. Definitions of Permissible Activities
Funding provided under this agreement is derived from Hotel Occupancy Tax revenues and is strictly limited to "Beautification" and "Tourism Promotion." Activities shall be categorized as follows:
High-Visibility Roadside Remediation:
Targeted removal of litter and debris along primary tourism corridors, including Rt. 219, Rt. 39, and Rt. 66.
Focus on entry points to the county and routes leading to major attractions (Snowshoe, Cass, Cranberry Glades, Green Bank Observatory).
Illegal Dump Site Abatement:
Tourism Support Waste Infrastructure:
Maintenance and emptying of public-use waste receptacles located in non-municipal tourist hubs, trailheads, and scenic overlooks.
Installation of bear-proof or aesthetically uniform receptacles to maintain the "Mountain Playground" brand.
Event-Based Beautification:
Provision of "Beautification Stations" (temporary containers and cleanup labor) for county-wide festivals, fairs, and tourism events to ensure venues remain litter-free during and after high-occupancy periods.
III. Specific Deliverables & Performance Standards
The SWA shall provide the following documented services:
Monthly Litter Patrol: A minimum of [X] man-hours per month dedicated specifically to manual litter pickup on designated tourism routes.
Quarterly Blight Report: A report submitted to the Commission detailing the location and volume of debris removed from illegal dumpsites.
Annual "Spring Clean" Initiative: A concentrated county-wide cleanup event held prior to the peak summer tourism season (May/June).
IV. Financial Accounting & Audit Compliance
To ensure compliance with WV Code §7-18-14, the SWA agrees to the following:
Segregated Accounting: All funds received under this contract shall be tracked in a separate ledger line item titled "Hotel Tax Beautification Fund."
Prohibited Uses: Funds shall not be used for routine residential "Green Box" collection, landfill tipping fees for household garbage, or general SWA administrative overhead unrelated to the Beautification Program.
Labor Tracking: Any personnel time billed to this contract must be supported by timesheets clearly marked "Litter Abatement/Beautification."
V. Reporting & Documentation
The SWA will provide the Commission with a semi-annual Visual Impact Summary, including "Before and After" photographs of remediated sites. This documentation will serve as the evidentiary basis for the State Auditor to confirm the "Nexus to Tourism."
Strategic Note for the Commission
By executing this contract for, say, $100,000 to $150,000, the Commission provides the SWA with a guaranteed revenue stream for "Litter Control." This allows the SWA to redirect the money they previously spent on litter (from their general budget) toward the $300,000 deficit at the landfill/transfer station.
Would you like me to draft a cover letter or a "Finding of Fact" memorandum that the Commission can use to officially justify this expenditure in their meeting minutes?
To ensure this expenditure passes a state audit, the Commission should enter a formal "Finding of Fact" into the meeting minutes. This creates a legal "paper trail" that establishes the required nexus to tourism under WV Code §7-18-14.
Below is a draft of the Memorandum for the minutes, followed by a Cover Letter for the Solid Waste Authority (SWA).
Draft 1: Finding of Fact Memorandum
This is for the Official Meeting Minutes of the Pocahontas County Commission.
MEMORANDUM
TO: Pocahontas County Commission Permanent Record
FROM: Pocahontas County Commission
DATE: February 2026
SUBJECT: Finding of Fact Regarding the Allocation of Hotel Occupancy Tax Proceeds for Countywide Beautification and Litter Abatement.
The Pocahontas County Commission hereby finds and declares the following:
Statutory Authority: Under WV Code §7-18-14, the Commission is authorized to expend the discretionary 50% of the Hotel Occupancy Tax for "Beautification Projects" and "Promotion of Tourism."
Nexus to Tourism: The Commission finds that the visual appeal of Pocahontas County, marketed as "Nature’s Mountain Playground," is a primary driver of the local tourism economy. Roadside litter, illegal dumpsites, and unmaintained public waste receptacles constitute "visual blight" that directly degrades the visitor experience and impairs the county’s tourism brand.
Specific Need: Targeted tourism corridors, including Rt. 219, Rt. 39, and Rt. 66, require specialized abatement services beyond the scope of routine municipal waste management.
Determination of Expenditure: The Commission determines that funding the "Tourism Beautification and Litter Abatement Program" through a service contract with the Pocahontas County Solid Waste Authority (SWA) is a legitimate use of Hotel Occupancy Tax proceeds.
Restriction of Use: These funds are specifically earmarked for litter removal, illegal dump remediation, and high-visibility beautification projects. They shall not be used for general landfill operations or residential utility subsidies.
Ordered this day by the Pocahontas County Commission.
Draft 2: Cover Letter to the SWA
This letter accompanies the Service Contract and explains the strict compliance requirements.
Pocahontas County Commission
900 Tenth Avenue, Marlinton, WV 24954
[Date], 2026
To: Board of Directors, Pocahontas County Solid Waste Authority
RE: Notice of Award – Tourism Beautification and Litter Abatement Contract
Dear Board Members,
Enclosed please find the approved Service Contract for the Countywide Tourism Beautification and Litter Abatement Program. The Pocahontas County Commission has allocated $[Amount] from the Hotel Occupancy Tax "Beautification" fund to support these specialized services.
Please be advised that these funds are restricted. To remain compliant with West Virginia state law and to protect both the SWA and the Commission during State Auditor reviews, the following conditions must be met:
Segregated Ledger: These funds must be kept in a distinct line item and may only be used for the tasks outlined in the "Scope of Work" (litter patrol, dump remediation, etc.).
Audit Trail: The SWA must provide semi-annual reports including man-hours logged for litter abatement and, where possible, "before and after" photos of remediated sites to demonstrate the visual impact on our tourism corridors.
Prohibited Use: No portion of this award may be used for general landfill "tipping fees," debt service, or standard "Green Box" residential routes.
By performing these beautification services under this contract, the SWA ensures our county remains a premier destination for visitors while allowing the SWA greater flexibility in its general operating budget.
Sincerely,
[Name]
President, Pocahontas County Commission