Admitting localities or territories contiguous to borders into WV

SB 681 would allow localities (like towns, cities, or counties) contiguous to West Virginia's borders to join the state. To qualify, these areas must hold a binding referendum requiring majority voter approval, pay a $1 per capita tax to West Virginia based on the latest U.S. Census, and gain legislative approval through a simple majority vote in the state legislature. The bill also requires voter approval in the next general election for final admission, sets procedures for tax collection starting July 1, and provides transition periods for licensing and government compliance. This bill directly affects contiguous localities seeking state admission and outlines the formal process for their integration into West Virginia's governmental and fiscal systems.