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 legislation outlines the challenges faced by counties in delivering these essential services and emphasizes the need for additional funding mechanisms. Counties wishing to implement this tax must secure a simple majority approval from their qualified voters through a ballot referendum during the next general election, starting from July 1, 2026.

The bill includes several key provisions, such as definitions for terms like "amusement tax," "emergency response services," and "school resource officers." It mandates that counties notify the Tax Commissioner, Auditor, and Treasurer at least 180 days prior to imposing or changing the tax rate. Additionally, the bill specifies exclusions for municipalities participating in the Municipal Home Rule Program or those with a current amusement tax. It also includes a severability clause, ensuring that if any part of the act 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