Establishing statewide health and safety fee for tourism and recreational activities by county commissions

West Virginia Senate Bill 223 authorizes counties to impose a health and safety fee of up to $1 per day or per ticket for specific tourism and recreation activities, including hotel rentals, boat tours, amusement parks, and guided excursions. The fee must be collected only once per seasonal pass and cannot apply to activities already taxed by municipalities with amusement taxes. Counties must collect the fee through vendors (e.g., hotels, rental companies), keep funds in a separate account, and allocate 60% to emergency medical services/fire departments and 40% to emergency services or critical infrastructure projects within the county. The bill requires annual reporting to state agencies and permits waivers for full infrastructure funding if emergency needs are met.