WV SB132

Authorizes the Mason County Commission to levy a special district excise tax on sales of tangible personal property and services within the Town of Henderson Economic Opportunity District, comprising approximately 3,854 contiguous acres

Allows Mason County Commission to create the district and levy the tax without requiring approval from the executive director of the state development office

Permits Mason County Commission to independently determine the base district tax, base tax revenue amount, gross annual district tax revenue amount, and estimated net annual district tax revenue amount

Requires the Tax Commissioner to provide certification of the base tax revenue amount to the Mason County Commission within 30 days of request

Adds the Town of Henderson district to the existing list of authorized county economic opportunity development districts, which includes districts in Ohio, Harrison, Monongalia, Jefferson, and Mercer counties