Creating Safer Communities Act

SB 418, the "Creating Safer Communities Act," allows West Virginia counties to levy a new 1% sales or amusement tax starting July 2026, subject to voter approval via referendum. The tax revenue must fund public safety services (sheriff's departments, fire, and emergency response), school resource officers in unincorporated areas, and emergency services. Counties must notify state tax officials before implementation and cannot impose the tax on municipalities participating in the Municipal Home Rule Program. This bill provides counties with a new funding mechanism to address gaps in public safety and school security under current funding structures.