This bill amends the Code of West Virginia to authorize the Mason County Commission to levy a special district excise tax for the benefit of the Town of Henderson Economic Opportunity District, which encompasses approximately 3,854 contiguous acres. The bill allows the Mason County Commission to create this district and impose the excise tax without needing approval from the executive director of the development office. Additionally, it grants the commission the authority to determine various tax revenue amounts, including the base district tax and estimated net annual district tax revenue, while requiring the Tax Commissioner to certify the base tax revenue amount within 30 days of the commission's request.

The legislation also includes similar authorizations for other county commissions, such as those in Ohio, Harrison, Monongalia, Jefferson, and Mercer counties, to levy special district excise taxes for their respective economic opportunity development districts. Notably, the bill emphasizes that no economic opportunity development district excise tax may be levied by a county commission without explicit legislative authorization, ensuring that each district's unique characteristics are considered.

Statutes affected:
Introduced Version: 7-22-9