West Virginia legislation · 2026 Regular Session
West Virginia HB4500: Permitting the Berkeley County Commission to levy a special district excise tax for the benefit of the Berkeley County Economic Opportunity Development District under certain conditions.
Status: Passed one chamber, February 23, 2026
What the bill says
To amend and reenact §7-22-9 of the Code of West Virginia, 1931, as amended, relating to county economic opportunity development districts; and to authorize the Berkeley County Commission to levy a special district excise tax for the benefit of the Berkeley County Economic Opportunity Development District. ARTICLE 22. COUNTY ECONOMIC OPPORTUNITY DEVELOPMENT DISTRICTS. §7-22-9. Authorization to levy special district excise tax. (a) General. -- County commissions have no inherent authority to levy taxes and have only that authority expressly granted to them by the Legislature. The Legisla.
From the introduced text, January 19, 2026:
A BILL to amend and reenact §7-22-9 of the Code of West Virginia, 1931, as amended, relating to county economic opportunity development districts; and to authorize the Berkeley County Commission to levy a special district excise tax for the benefit of the Berkeley County Economic Opportunity Development District. ARTICLE 22. COUNTY ECONOMIC OPPORTUNITY DEVELOPMENT DISTRICTS. §7-22-9. Authorization to levy special district excise tax. (a) General. -- County commissions have no inherent authority to levy taxes and have only that authority expressly granted to them by the Legislature. The Legislature is specifically extended, and intends by this article, to exercise certain relevant powers expressed in section six-a, article X of the Constitution of this state as and (2) the Legislature may impose a state tax or taxes, or dedicate a state tax or taxes, or any portion thereof for the benefit of, and use by, counties, municipalities, or other political subdivisions of the state for public purposes, the proceeds of any such imposed or dedicated tax or taxes or portion thereof to be distributed to such counties, municipalities or other political subdivisions of the state under such circumstances and subject to such terms, conditions and restrictions as the Legislature may prescribe. Because a special district excise tax would have the effect of diverting, for a specified period of years, tax dollars …