WV HB2922

Authorizes West Virginia counties to levy a public safety sales or amusement tax of up to 1% after approval by a simple majority of voters in a general election referendum, effective July 1, 2026

Requires counties to meet four conditions before placing the tax on the ballot: current and certified tax assessments, up-to-date delinquent land sales, maximum millage rate utilization, and an existing fire or EMS levy or fee

Revenue is designated to fund public safety, school safety, emergency response services, and school resource officers in unincorporated areas where traditional funding mechanisms have proven insufficient

Excludes municipalities participating in the Municipal Home Rule Program or those with an existing amusement tax from the county-level tax

Mandates counties provide 180 days advance notice to the Tax Commissioner, Auditor, and Treasurer before implementing or changing the tax rate, and requires use of the Tax Commissioner's services for administration and collection