This bill amends the West Virginia code 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 this levy is subject to Raleigh County holding a public hearing and obtaining written approval from the Secretary of Commerce, rather than the executive director of the development office. Additionally, if the district overlaps with a municipal boundary, written approval from the municipality is required 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. It also outlines the conditions under which other county commissions can levy similar taxes for their respective economic opportunity development districts, ensuring that each proposal is considered individually to prevent adverse impacts on the General Revenue Fund of the state.

Statutes affected:
Introduced Version: 7-22-9