SB 748 West Virginia Senate · 2025 Regular Session

Creating Safer Communities Act

SB 748, the Creating Safer Communities Act, allows West Virginia counties to levy a public safety sales or amusement tax (capped at 1% of the purchase price) to fund public safety, school safety, and emergency response services. Counties must first hold a voter referendum at the next general election, requiring a simple majority vote for approval, and any rate change requires a new referendum. The bill mandates specific ballot language, advance notice of the referendum, and requires funds to be dedicated exclusively to designated services like school resource officers and emergency medical services. This legislation directly affects counties seeking to address public safety funding gaps through voter-approved local taxes.

Bill status failed 3 of 5 stages cleared

Introduction

Mar 2025

Committee Review

Mar 2025

Senate Passage

Mar 2025

House of Delegates Failed

Apr 2025

Governor

Introduced Mar 13, 2025 Last action Apr 13, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced Version → Committee Substitute · 7 edits

MODERATE

The Committee Substitute version of SB 748 significantly expanded the bill's scope and requirements compared to the Introduced Version. Key changes include adding a dedicated purpose statement, expanding the definition of emergency response services to include county prosecutors and fire departments, adding detailed procedures for voter referendums including ballot language and publication requirements, adding a new section on fund dedication, and modifying exclusions to include municipalities with current amusement taxes or municipal sales/service/use taxes. These changes make the bill more comprehensive and provide clearer guidance on implementation.

Scope change

The bill's scope was expanded from a simple authorization for counties to levy taxes to include detailed referendum procedures, fund dedication requirements, and expanded definitions of covered services.

REQUIREMENT

Added detailed referendum procedures including 90-day notice requirements, Class II legal advertisement publication requirements, specific ballot language, and provisions for resubmitting rejected measures.

Added requirement that residents of excluded municipalities cannot vote in the referendum elections.

Added provision prohibiting counties from proposing tax rates exceeding one percent.

Added provision prohibiting counties from using this article to impose stormwater management fees.

FISCAL

Added §7-28-6 requiring counties to dedicate tax proceeds solely to public safety, emergency services, and school resource officers.

DEFINITION

Expanded the definition of emergency response services to include county prosecuting attorneys, professional and volunteer fire departments, deputy sheriffs, and Office of Emergency Services.

EXEMPTIONS

Modified exclusions to include municipalities with current amusement taxes or municipal sales and service/municipal use taxes, not just Municipal Home Rule Program participants.

Floor votes · Senate Mar 29, 2025 · House of Delegates Apr 10, 2025

How they voted

24–8

Passed · 1 other

Total votes 33

Mar 29, 2025

D Democratic2

1 Yea 1 Nay

50% Nay

R Republican31

23 Yea 7 Nay 1

74% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 10, 2025

Vote failed

House of Delegates Vote: fail (46-50-4)

house of delegates

Mar 31, 2025

Committee

To House Government Organization

lower

Mar 31, 2025

Committee

To Government Organization

lower

Mar 31, 2025

Introduced

Introduced in House

lower

Mar 29, 2025

Upper · Passed

Passed Senate (Roll No. 231)

upper

Mar 27, 2025

Upper · Passed

Committee substitute reported

upper

Mar 13, 2025

Introduced

Introduced in Senate

upper

Mar 13, 2025

Committee

To Finance

upper

1 primary · 1 co-sponsor