Bill > SB418

This bill, known as the "Safer Communities Act," aims to empower West Virginia counties to enhance public safety and emergency services by allowing them to levy a new tax. The legislation acknowledges that counties face challenges in funding essential services like public safety, school safety, and emergency response, and that existing funding mechanisms are often insufficient. To address this, counties that are current on state fees can, starting July 1, 2026, propose a public safety sales tax or amusement tax, which is a tax on the purchase price of goods or services, or on entertainment, respectively. This proposal must be approved by a simple majority of voters in a general election. The bill defines key terms such as "amusement tax," "emergency response services" (including those managed by the Office of Emergency Services and Office of Emergency Medical Services), "sales tax" (referring to the consumer sales tax), and "school resource officers" (SROs), who are law enforcement officers assigned to schools for safety. If approved by voters, the county commission can impose this tax at a rate not exceeding one percent, and the county must notify the Tax Commissioner, Auditor, and Treasurer at least 180 days before the tax takes effect, with the Tax Commissioner responsible for administering and collecting the tax. However, this new tax will not apply to municipalities participating in the Municipal Home Rule Program or those that already have an amusement tax. The bill also includes a severability clause, meaning that if any part of the law is found invalid, the rest will remain in effect.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=418&year=2026&sessiontype=RS&btype=bill