West Virginia 2023 Regular Session

West Virginia House Bill HB2780

Introduced
1/18/23  

Caption

Repeal municipal amusement tax

Impact

If enacted, the repeal of the municipal amusement tax could significantly affect how local governments generate revenue. Municipalities that rely on this tax for funding various services may face budget shortfalls, leading to potential cuts in public services or reliance on alternative forms of revenue. This shift could prompt local governments to explore new tax structures or increase existing taxes on residents or businesses to compensate for the lost revenue.

Summary

House Bill 2780 aims to repeal the municipal amusement tax in West Virginia, which is outlined in ยง8-13-6 of the Code of West Virginia, 1931, as amended. The bill seeks to eliminate the tax that local municipalities impose on amusement and entertainment facilities. Proponents of the bill argue that repealing this tax can provide financial relief to entertainment venues and encourage increased patronage, ultimately benefiting local economies.

Sentiment

The sentiment surrounding HB 2780 appears to be mixed. Supporters emphasize the potential economic benefits for entertainment businesses and local tourism, while critics might argue that the loss of the amusement tax could undermine crucial funding for essential services provided by local administrations. The debate could reflect broader tensions around local versus state financial control and the importance of maintaining sufficient funding for community services.

Contention

Notable points of contention regarding HB 2780 include concerns about the implications for municipal budgets and services. Opponents may emphasize that repealing this tax could disproportionately impact local governments, particularly those that rely heavily on the amusement tax for necessary funding. Furthermore, there could be debates about the fairness and viability of alternative revenue sources that municipalities could pursue in the absence of the amusement tax.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2777

Repeal municipal amusement tax

WV HB4826

Repeal municipal amusement tax

WV SB64

Allowing county commissions to impose amusement tax

WV HB4513

Allowing county commissions to impose amusement tax

WV SB105

Allowing county commissions to impose amusement tax

WV SB285

Allowing county commissions to impose amusement tax

WV SB18

Allowing county commissions to impose amusement tax

WV HB3051

Repeal of authority granted to municipalities to levy business and occupation or privilege tax

WV HB4626

Repeal of authority granted to municipalities to levy business and occupation or privilege tax

WV HB2951

Repeal of authority granted to municipalities to levy business and occupation or privilege tax

Similar Bills

No similar bills found.