749.07 DISPOSITIONS OF PROCEEDS OF TAX.
   From the revenues derived from the tax imposed by this article, the Town Council shall appropriate such revenues in the following manner and for the following purposes:
   (a)   At least fifty percent (50%) of the net revenue received by the Town shall be appropriated to the Town's Convention and Visitors' Bureau, if one is in existence, for the promotion of conventions and tourism. If a Town Convention and Visitors' Bureau does not exist, then such revenue shall be paid to those organizations as per West Virginia Code 7-18-14.
   (b)   The remaining portion of the net revenues received by the Town shall be appropriated for one or more of the following purposes:
      (1)   The planning, construction, reconstruction, establishment, acquisition, improvement, renovation, extension, enlargement, equipment, maintenance, repair and operation of publicly owned convention facilities, including, but not limited to, arenas, auditoriums, civic centers and convention centers;
      (2)   The payment of principal or interest or both on revenue bonds issued to finance such convention facilities;
      (3)   The promotion of conventions;
      (4)   The construction or maintenance of public parks, tourist information centers and recreation facilities (including land acquisition); or
      (5)   The promotion of the arts.
      (6)   Historic sites;
      (7)   Beautification project; or
      (8)   Medical care, in an amount not exceeding one hundred thousand dollars, in any county where: (i) There is an urgent necessity to preserve the delivery of acute medical care services; (ii) there is an increase in need for acute medical care services directly related to tourism; (iii) recurrent flooding in the county significantly disrupts, on a periodic basis, the delivery of acute medical care services; (iv) there is an inadequate economic base within the county from any source other than tourism to preserve the delivery of acute medical care services; (v) there is an inadequate economic base directly related to low population in the county, specifically, a population of less than ten thousand persons according to the census of the year one thousand nine hundred ninety; and (vi) there is one and only one hospital within the county; and the county commission makes specific findings, by resolution, that all of the foregoing conditions within the county exist.
         (Passed 8-27-85; 5-24-05.)