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 faced by counties 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 subjected to a similar referendum process.

Additionally, the bill includes provisions for the notification of the Tax Commissioner, Auditor, and Treasurer regarding the imposition or rate change of the tax. It specifies that the funds collected from the tax must be dedicated solely to public safety and emergency services, as well as resources for school resource officers. The act also outlines exclusions for municipalities that participate in the Municipal Home Rule Program or have existing amusement or sales taxes, ensuring that the authority of municipalities to impose their own taxes remains intact. Overall, the Safer Communities Act seeks to enhance the ability of counties to fund critical safety services through a structured and democratic process.

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