West Virginia SB418 establishes the Safer Communities Act, allowing counties to levy a public safety sales or amusement tax.

West Virginia SB418, the Safer Communities Act, aims to enhance public safety and emergency services in unincorporated areas by allowing counties to impose a public safety sales or amusement tax. This tax can be enacted if approved by a simple majority of voters in a ballot referendum. The act defines key terms such as "school resource officers" and "emergency response services." It mandates notification to the Tax Commissioner, Auditor, and Treasurer before imposing the tax and excludes municipalities participating in the Municipal Home Rule Program or having a current amusement tax.

West Virginia SB418 establishes the Safer Communities Act, allowing counties to levy a public safety sales or amusement tax.

West Virginia SB418, the Safer Communities Act, aims to enhance public safety and emergency services in unincorporated areas by allowing counties to impose a public safety sales or amusement tax. This tax can be enacted if approved by a simple majority of voters in a ballot referendum. The act defines key terms such as "school resource officers" and "emergency response services." It mandates notification to the Tax Commissioner, Auditor, and Treasurer before imposing the tax and excludes municipalities participating in the Municipal Home Rule Program or having a current amusement tax.