FISCAL NOTE
FISCAL NOTE
2025 regular session
FISCAL NOTE
FISCAL NOTE
Senate Bill 18
By Senator Smith (Mr. President)
[Introduced on February 12, 2025; referred
to the Committee Government Organization; and then to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §7-1-3uu, relating to allowing county commissions to impose an amusement tax.
Be it enacted by the Legislature of West Virginia:
## ARTICLE 1. COUNTY COMMISSIONS GENERALLY.
Every county commission may levy and collect an admission or amusement tax upon any public amusement or entertainment conducted within the limits of the county for private profit or gain: Provided, That the tax may not be levied upon state-regulated lottery products. The tax shall be levied upon the purchaser and added to and collected by the seller with the price of admission or other charge for the amusement or entertainment. The tax may not exceed two percent of the admission price or charge, but a tax of one cent may be levied and collected in any case.
Any ordinance imposing an amusement tax shall contain reasonable rules governing the collection of the tax by the seller and the method of his or her payment and accounting therefor to the county.
An amusement tax imposed by a county commission may not be imposed within the territory of a municipal corporation that has imposed an amusement tax under §8-13-6.
NOTE: The purpose of this bill is to allow county commissions to impose an amusement tax.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.