This bill amends the Code of West Virginia to authorize the Raleigh County Commission to levy a special district excise tax for the Raleigh County Economic Opportunity Development District, which encompasses approximately 1,600 acres of land. The bill stipulates that the county must hold a public hearing and obtain written approval from the Secretary of Commerce, rather than the executive director of the development office, to implement this tax. Additionally, if the district overlaps with a municipal boundary, the county must secure written approval from the municipality to utilize municipal home rule tax for the special district.

The legislation emphasizes that county commissions do not have inherent authority to levy taxes and can only do so as expressly granted by the Legislature. It also outlines the conditions under which special district excise taxes may be levied, ensuring that such taxes do not adversely impact the General Revenue Fund of the state. The bill includes provisions for other counties to levy similar taxes for their respective economic opportunity development districts, highlighting the need for legislative authorization for each district.

Statutes affected:
Introduced Version: 7-22-9