WV SB536

Authorizes the Mason County Commission to levy a special district excise tax for the Henderson Economic Opportunity District, comprising approximately 150 contiguous acres of land

Requires Mason County to hold a public hearing, submit an application, and obtain approval from the West Virginia Development Office before establishing the district

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

Economic opportunity development districts allow counties to collect special excise taxes on sales of tangible personal property and services within district boundaries to fund economic development