Bill > SB748

This bill establishes the Safer Communities Act, which provides West Virginia counties with a mechanism to fund public safety, emergency services, and school resource officers through a local sales or amusement tax. The legislation allows counties to hold a voter referendum to impose a tax of up to 1% on certain purchases, with the proceeds dedicated specifically to funding emergency services, public safety initiatives, and school resource officers (SROs). Counties must first be current on state fees and can only implement the tax through a general election ballot measure, requiring a simple majority vote. If approved, the county must notify state officials at least 180 days before implementation and use the state Tax Commissioner's services to administer and collect the tax. The bill recognizes that many counties struggle to adequately fund critical safety services under traditional funding mechanisms and aims to provide counties with more financial flexibility. Municipalities that participate in the Municipal Home Rule Program or already have existing amusement or sales taxes are excluded from the county-level tax. Any tax rate changes would also require subsequent voter approval through a referendum, ensuring ongoing public input and accountability.

Budget and Finance, Government Affairs

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=748&year=2025&sessiontype=RS&btype=bill