WV SB535

Authorizes the Raleigh County Commission to levy a special district excise tax on sales of tangible personal property and services within the Raleigh County Economic Opportunity Development District

The district comprises approximately 1,600 acres of land in Raleigh County

Requires Raleigh County to hold a public hearing before establishing the tax and obtain written approval from the Secretary of Commerce rather than the executive director of the development office

Any portion of the district that overlaps with a municipal boundary requires written approval from that municipality to capture and utilize municipal home rule tax revenue for the special district