The bill amends the Code of West Virginia to authorize specific county commissions to levy a special district excise tax for the benefit of designated Economic Opportunity Development Districts. The counties authorized to impose this tax include Ohio, Harrison, Monongalia, Jefferson, Mercer, Raleigh, Mason, and Berkeley, each with specified acreage for their respective districts. Notably, the bill stipulates that the Jefferson County Commission can create its district and levy the tax without needing approval from the development office, while other counties must adhere to public hearing and application requirements.

Additionally, the bill mandates that any jurisdiction imposing a special district excise tax must compile and submit an annual report detailing tax collections, property assessments, business operations, and any associated debts. This report is to be filed with various state officials, ensuring transparency and accountability in the management of the excise tax revenues. The legislation is set to take effect 90 days after passage, on May 28, 2026.

Statutes affected:
Introduced Version: 7-22-9
Enrolled Version: 7-22-9