Allowing county commissions to impose amusement tax

SB 18 would allow West Virginia county commissions to impose a tax on admission to public entertainment venues (like theaters, concerts, or amusement parks) for private profit. The tax rate cannot exceed 2% of the admission price (or 1 cent minimum), excludes state-regulated lotteries, and must be collected by sellers and added to the ticket price. County ordinances would need to outline how the tax is collected and paid to the county. This would directly affect businesses charging admission fees and counties seeking new revenue sources, but would not apply in cities already taxing such activities under existing law.