HUNTINGTON -- Two Cabell County commissioners indicated at Thursday's meeting that they would support a motion to sue the city of Huntington if its proposed 1 percent occupation tax is approved by the state's Municipal Home Rule Board.

Commissioners Bob Bailey and Nancy Cartmill both believe an occupation tax on those who work inside the city limits is prohibited by the West Virginia Constitution.

"I would like to move forward, but I want to wait until (Commission President Scott Bias) is here," Cartmill said. "I know he has strong feelings."

Bias was absent from Thursday's meeting, and Cartmill said she would prefer to have all three commissioners present when voting on such a weighty action as suing another government entity.

This wouldn't be the first time the Cabell County Commission filed a suit against the city. In 2002, after the weekly user fee was approved by Huntington City Council, the commission sued on the grounds that it was taxation without representation. But former Cabell Circuit Judge John Cummings later ruled it was a fee and could be imposed.

The occupation tax, Bailey said, is clearly a tax. Those who work in the city but live outside its borders have no one to call to represent them, he said.

"We have 370 county employees, and three-quarters of them live beyond the city limits," Bailey said. "They have no representation on this."

Jean Simmons, who spoke to the commission on behalf of Steel of West Virginia, said 75 percent of the company's 500 employees don't live within the city limits.

The occupation tax is included in a Huntington tax reform proposal. It also includes a 1 percent sales tax that would take effect April 1 of next year along with reductions in the business and occupation tax. The 1 percent occupation tax would take effect Oct. 1. The $3-per-week user fee would be repealed at the same time.

County attorney Bill Watson said if the county does pursue a lawsuit, it also would likely include the request for an injunction against the city from collecting occupation tax proceeds. If an injunction is granted, the user fee would be re-implemented on a temporary basis, said Brandi Jacobs-Jones, the city's director of administration and finance.

The Municipal Home Rule Board is scheduled to review the city's tax reform plan on Friday, Sept. 24.

A public hearing is scheduled for 6:30 p.m. Monday, Sept. 13, at City Hall on the city's revised home rule plan. A copy of the plan is available for public inspection at the city clerk's office or at www.cityofhuntington.com.

During the regular city council meeting at 7:30 p.m. Sept. 13, the council would then vote on the first reading of the plan with comments.

If approved, a second reading would take place during a special meeting on Thursday, Sept. 23.

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