Allowing county commissions to impose amusement tax
Summary
Senate Bill 18 authorizes county commissions in West Virginia to levy and collect an admission or amusement tax on public amusement or entertainment conducted within the county for private profit or gain. The tax is imposed on the purchaser, collected by the seller along with the admission price or other charge, and may not exceed 2% of the admission price or charge, though a minimum tax of one cent may be charged. The bill expressly excludes state-regulated lottery products from the tax.
The measure also requires county ordinances imposing the tax to include reasonable rules for collection, payment, and accounting by sellers. In addition, a county amusement tax may not be imposed within a municipal corporation that already levies an amusement tax under existing municipal authority, preserving local tax boundaries between counties and municipalities.
Impact
If enacted, the bill would add a new section to West Virginia Code §7-1-3uu and expand county taxing authority by allowing county commissions to impose a new local amusement tax. It would affect businesses that sell tickets or charge admission for entertainment events, requiring them to collect and remit the tax, while also limiting county authority where a municipality already taxes the same activity. The bill would not apply to state-regulated lottery products and would create a new local revenue option for counties.
Sentiment
The available record shows no committee transcripts, recorded votes, or formal debate, so there is no documented opposition or support beyond the bill’s stated purpose. The caption and text suggest the bill is a straightforward local revenue measure, and the absence of amendments, votes, or discussion indicates no visible controversy in the provided materials.
Contention
The main potential point of contention is the expansion of county taxing power and the added compliance burden on sellers of admissions and entertainment services. Another possible issue is overlap with municipal amusement taxes, since the bill prohibits county taxes in municipalities that already impose one, which could raise questions about local revenue competition and jurisdictional boundaries. No specific objections or supporters are identified in the provided context.