The proposed bill aims to establish the Safer Communities Act in West Virginia, which would allow counties to levy a public safety sales or amusement tax to enhance funding for public safety, school safety, and emergency response services. The bill outlines legislative findings that highlight the challenges counties face in delivering essential services and the need for additional funding mechanisms. It stipulates that starting July 1, 2026, counties that are current on state fees can enact this act, contingent upon securing a simple majority approval from voters through a ballot referendum during the next general election.

Additionally, the bill includes provisions for the notification of the Tax Commissioner, Auditor, and Treasurer when a county imposes or changes the tax rate, and it specifies exclusions for municipalities participating in the Municipal Home Rule Program or those with a current amusement tax. The act also includes a severability clause, ensuring that if any part of the legislation is deemed invalid, the remaining sections will still be enforceable. Overall, the Safer Communities Act is designed to empower counties to better address public safety needs through local taxation.

Statutes affected:
Introduced Version: 7-28-1, 7-28-2, 7-28-3, 7-28-4, 7-28-5, 7-28-6, 7-28-7
Committee Substitute: 7-28-1, 7-28-2, 7-28-3, 7-28-4, 7-28-5, 7-28-6, 7-28-7