Relating to county economic opportunity development districts

SB 749 authorizes four West Virginia counties - Ohio, Harrison, Monongalia, and Jefferson - to levy a special sales tax on businesses within designated economic development districts. The bill specifically approves taxes for the Fort Henry District (500 acres in Ohio County), Charles Pointe District (437 acres in Harrison County), University Town Centre District (1,450 acres in Monongalia County), and a Jefferson County district (unspecified acreage). Each district’s tax authority expires in 2053 or 2054, unless terminated earlier under existing law. The bill ensures these taxes won’t reduce state general revenue by requiring individual legislative approval for each district’s tax authorization. This directly affects businesses operating within these defined areas, with tax revenue funding local economic development initiatives.