This bill amends the Code of West Virginia to authorize specific county commissions to levy special district excise taxes for designated economic opportunity development districts. The bill outlines the conditions under which these taxes can be levied, emphasizing that no county commission may impose such a tax without explicit legislative approval. The bill specifies the counties and their respective districts that are authorized to levy these taxes, including the Ohio County Commission for the Fort Henry Economic Opportunity Development District, the Harrison County Commission for the Charles Pointe Economic Opportunity Development District, and others.

Additionally, the bill introduces a new provision allowing the Mason County Commission to levy a special district excise tax for the Henderson Economic Opportunity District, which comprises approximately 150 contiguous acres of land, contingent upon holding a public hearing and obtaining necessary approvals. The bill also includes provisions that prevent the abolition of certain districts until specified future dates, ensuring their continuity for economic development purposes. Overall, the legislation aims to enhance economic opportunities in designated areas while maintaining oversight and control by the Legislature.

Statutes affected:
Introduced Version: 7-22-9