Bill > SB801

This bill establishes a tax on the production of electricity from wind and solar resources in West Virginia. The tax is set at $3 per megawatt hour and is payable by the person producing the electricity. The bill provides exemptions for electricity produced by the federal government, state, or local governments, as well as for personal consumption. The tax revenue will be distributed to the volunteer fire departments in each county, based on the number of departments that were in compliance with the Open Checkbook policy during the tax year. The bill also outlines compliance and enforcement provisions, including penalties and interest for late or non-payment.