The proposed bill, known as the Safer Communities Act, aims to amend the Code of West Virginia by establishing a framework for counties to levy a public safety sales or amusement tax. The bill outlines the legislative findings that highlight the challenges counties face in funding essential services such as public safety, school safety, and emergency response. It provides definitions for key terms, including "amusement tax," "emergency response services," and "school resource officers." The act mandates that any county wishing to impose such a tax must first conduct a voter referendum, requiring a simple majority for approval. The bill also stipulates that any changes to the tax rate must be approved by voters through a subsequent referendum.

Additionally, the bill sets forth procedures for the referendum process, including the requirement for public notice and specific ballot language. It establishes a maximum tax rate of one percent and outlines the notification process to the Tax Commissioner, State Auditor, and State Treasurer when a tax is imposed or its rate changed. The funds generated from this tax are to be dedicated solely to public safety and emergency services, as well as resources for school resource officers. The act also includes exclusions for municipalities that participate in the Municipal Home Rule Program or have existing amusement taxes, ensuring that the authority of municipalities to impose their own taxes remains intact.

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