Relating to county economic opportunity development districts
Chapter 112, Acts, Regular Session, 2026
Summary
The bill amends state law so that the Legislature can expressly authorize county commissions to impose a special excise tax on sales of tangible personal property and services within newly created economic opportunity development districts. It lists seven counties – Ohio, Harrison, Monongalia, Jefferson, Mercer, Raleigh and Mason – and also authorizes Berkeley County, each with its own district and procedural rules. The purpose is to generate local revenue for targeted economic development without reducing the state’s general fund.
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