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 counties must secure a simple majority approval from voters through a ballot referendum during the next general election to enact the tax, which can be set at a rate not exceeding one percent of the purchase price of taxable items.

Additionally, the bill includes provisions for notification to the Tax Commissioner, Auditor, and Treasurer regarding the imposition or rate changes of the tax, and it specifies exclusions for municipalities participating in the Municipal Home Rule Program or those with a current amusement tax. The legislation also includes a severability clause, ensuring that if any part of the act is found invalid, the remaining sections will still be enforceable. Overall, the Safer Communities Act is designed to provide counties with greater flexibility and resources to address public safety needs effectively.

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