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 must receive explicit authorization from the Legislature. This bill is part of a broader framework that allows specific county commissions to impose special district excise taxes, ensuring that such taxes do not adversely affect the General Revenue Fund of the state. The inclusion of Raleigh County in this framework reflects the Legislature's intent to support local economic development initiatives through targeted tax measures.

Statutes affected:
Introduced Version: 7-22-9