CHARLESTON, W.Va. — Legislation that is now in committee would help give counties a rare opportunity to have a means to raise some extra revenue.
Senate Bill 415 would give county commissions the authority to levy and collect an admission or amusement tax on any public amusement or entertainment conducted within county limits that is held for private profit or gain.
The bill says the tax “shall be levied upon the purchaser and added to and collected by the seller with the price of admission, or other charge for the amusement or entertainment. The tax may not exceed two percent of the admission price or charge, but a tax of one cent may be levied and collected in any case.”
However, the tax could not be imposed in city or town limits that already have an amusement tax in place…