The proposed bill aims to establish the "Safer Communities Act" in West Virginia, which would empower 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.

Key provisions of the bill include definitions of terms such as "amusement tax," "emergency response services," and "school resource officers." It mandates that counties imposing the tax must notify the Tax Commissioner, Auditor, and Treasurer at least 180 days prior to the tax's effective date. Additionally, the bill specifies exclusions for municipalities participating in the Municipal Home Rule Program or those with an existing amusement tax. The act also includes a severability clause, ensuring that if any part of the legislation is deemed invalid, the remaining provisions will still be enforceable.

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