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.

Key provisions of the bill include definitions of terms related to the tax, the process for imposing the tax following voter approval, and requirements for notifying the Tax Commissioner, Auditor, and Treasurer about any tax imposition or rate changes. The bill also specifies exclusions for municipalities participating in the Municipal Home Rule Program or those with a current amusement tax, ensuring that the new tax does not apply to them. Additionally, the bill includes a severability clause, ensuring that if any part of the act is found 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
Committee Substitute: 7-28-1, 7-28-2, 7-28-3, 7-28-4, 7-28-5, 7-28-6, 7-28-7