West Virginia 2023 1st Special Session

West Virginia Senate Bill SB1020

Introduced
8/6/23  
Engrossed
8/6/23  
Enrolled
8/8/23  

Caption

Authorizing Mercer County Commission to levy special district excise tax for Ridges Economic Opportunity Development District

Impact

By allowing the collection of a special district excise tax, SB1020 alters the fiscal landscape for Mercer County, providing it with a new revenue stream that is expected to spur local economic development. The bill's passage paves the way for more targeted funding aimed at enhancing economic opportunities and complementing existing public services. Importantly, it underscores the state's role in granting specific taxing powers to local governments, enhancing local financial autonomy while carefully managing its impact on the state's General Revenue Fund.

Summary

Senate Bill 1020 officially authorizes the Mercer County Commission to levy a special district excise tax specifically for the benefit of the Ridges Economic Opportunity Development District. This legislation amends ยง7-22-9 of the West Virginia Code and is designed to facilitate economic development within a designated area of Mercer County. The bill seeks to ensure that funds generated from this special tax are allocated effectively towards economic growth initiatives and infrastructure improvements within the district, which encompasses approximately 390 contiguous acres of land.

Sentiment

The sentiment surrounding SB1020 appears favorable among supporters who view this bill as a necessary step towards stimulating local economic growth and job creation. Legislative discussions highlight that proponents see the excise tax as an essential tool for investment in essential infrastructure and enhancing the quality of life for residents in the affected area. Conversely, there may be concerns among opponents regarding over-reliance on tax-based funding and the implications it may have on existing tax structures at the county level.

Contention

Notable points of contention include the potential for fiscal implications on the General Revenue Fund and broader concerns regarding the equity of tax levying powers among different counties. While SB1020 is tailored for specific economic districts within Mercer County, the process of authorizing such taxes can be viewed as a precedent for other counties to seek similar opportunities. Opponents worry about the long-term sustainability of such a model and its impact on public service funding across the state.

Companion Bills

WV HB120

Similar To Authorizing the Mercer County Commission to levy a special district excise tax for the benefit of The Ridges Economic Opportunity Development District

Similar Bills

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WV HB2695

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WV SB461

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WV SB669

Relating to county economic opportunity development districts

WV HB2751

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WV SB132

Relating to county economic opportunity development districts

WV HB120

Authorizing the Mercer County Commission to levy a special district excise tax for the benefit of The Ridges Economic Opportunity Development District

MT HB257

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