WV SB748

Creates the Safer Communities Act allowing West Virginia counties to levy a public safety sales or amusement tax of up to 1% on purchases, effective July 1, 2026

Requires voter approval through a ballot referendum held during a general election, with a simple majority needed to pass; any rate changes also require voter approval

Tax revenue must be used exclusively for public safety, emergency services (including sheriff's departments, fire departments, EMS, prosecuting attorneys, and emergency management), and school resource officers for county boards of education

Counties must notify the Tax Commissioner at least 180 days before implementing the tax and use the Tax Commissioner's services for administration and collection

Municipalities participating in the Municipal Home Rule Program or those with existing amusement or municipal sales taxes are excluded from the county tax