West VirginiaSB 7492026 Regular SessionSenateWALLET

Relating to county economic opportunity development districts

Sponsored By: Jason Barrett (Republican)

Signed by Governor

§7-22-9

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 0 benefits, 1 costs, 3 mixed.

Local sales tax in eight districts

The law lets eight named county districts add a local sales tax on sales inside their boundaries. If a county levies the tax, businesses in the district must collect and send it in. Shoppers who buy there pay it at checkout. The districts are Fort Henry (Ohio), Charles Pointe (Harrison), University Town Centre (Monongalia), Hill Top House Hotel (Jefferson), The Ridges (Mercer), Raleigh County, Henderson Town (Mason), and Berkeley County. For The Ridges, Raleigh County, Henderson Town, and Berkeley County, the county must hold a public hearing, file required applications, and get approval from the West Virginia Development Office before the tax starts. The law does not set a tax rate.

Longer life for two tax districts

The Fort Henry district cannot be ended under one legal rule until 2054. The University Town Centre district cannot be ended under that rule until 2053. Either district can still be ended earlier under other rules in state law. If not ended sooner, Fort Henry ends on December 31, 2054, and University Town Centre ends on December 31, 2053.

Faster setup for Hill Top House tax

Jefferson County can create the Hill Top House Hotel district and levy its sales tax by a recorded order. The county does not need approval from the state development office for that step. The county, not the state, sets the base and projected district tax revenue amounts. The county must ask the Tax Commissioner to certify the base revenue, and the Tax Commissioner must certify it within 30 days.

Yearly report on district sales taxes

Any place that charges the special district sales tax must file a yearly report. The fiscal year runs July 1 to June 30, and the report is due by December 31. The report goes to the Governor, Commerce, Revenue, and the Joint Committee on Government and Finance. It must list tax collections, assessed property values, businesses in the district, all debt and payment schedules, and the projected dates to retire debt and dissolve the district.

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Sponsors & Cosponsors

Sponsor

Jason Barrett
Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 128 • No: 33

House vote • 2/27/2026

Passed House (Roll No. 216)

Yes: 88 • No: 6

Senate vote • 2/24/2026

Passed Senate (Roll No. 212)

Yes: 27 • No: 7

Senate vote • 2/23/2026

Floor amendment rejected (Roll No. 203)

Yes: 13 • No: 20

Actions Timeline

Approved by Governor 3/9/2026 - Senate Journal
3/11/2026Senate
Approved by Governor 3/9/2026 - House Journal
3/11/2026House
Approved by Governor 3/9/2026
3/9/2026Senate
To Governor 3/3/2026 - House Journal
3/3/2026House
To Governor 3/3/2026
3/3/2026Senate
House Message received
3/2/2026Senate
On 3rd reading, Special Calendar
2/27/2026House
Read 3rd time
2/27/2026House
Passed House (Roll No. 216)
2/27/2026House
Communicated to Senate
2/27/2026House
Completed legislative action
2/27/2026House
On 2nd reading, Special Calendar
2/26/2026House
Read 2nd time
2/26/2026House
House received Senate message
2/25/2026House
Introduced in House
2/25/2026House
Reference dispensed
2/25/2026House
Immediate consideration
2/25/2026House
Read 1st time
2/25/2026House
On 3rd reading
2/24/2026Senate
Read 3rd time
2/24/2026Senate
Passed Senate (Roll No. 212)
2/24/2026Senate
Ordered to House
2/24/2026Senate
On 2nd reading
2/23/2026Senate
Read 2nd time
2/23/2026Senate
Floor amendment rejected (Roll No. 203)
2/23/2026Senate

Bill Text

Enrolled
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Introduced Version
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