Introduced Version
House Bill 2464 History
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Key: Green = existing Code. Red = new code to be enacted
H. B. 2464
(By Delegates Ferro, Diserio, Skaff, Ferns,
Jones, Swartzmiller and Storch)
[Introduced February 14, 2013; referred to the
Committee on Energy, Industry and Labor, Economic
Development and Small Business then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-5-8a, relating to
assessment of personal property of transients who provide
temporary employment services within any county of the state
for a period of at least thirty days and for the payment of
taxes on the value of the assessed property.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-5-8a, to read as
follows:
ARTICLE 5. ASSESSMENT OF PERSONAL PROPERTY.
§11-5-8a. Assessment of personal property of transients who
provide temporary employment services.
_____(a) A transient person providing temporary employment
services and who has resided within any county of this state for at least thirty days shall have the value of personal property that
has been located within any county of this state for at least
thirty days, ascertained and assessed with taxes as like property
is valued and assessed and shall forthwith pay to the sheriff of
the county where the transient resides and his or her personal
property located the taxes levied for the current year.
_____(b) The assessor shall enter all assessments and valuations
made under this section in his or her personal property books.
_____(c) The sheriff shall provide the transient person paying tax
on personal property assessed under this section with a receipt,
signed by the sheriff or his or her designee, showing amount of
taxes paid, the character of the goods on which taxes were paid and
the year for which the taxes were paid.
_____(d) The receipt for taxes under this section serves as a
discharge of further tax liability on the subject personal property
for the remainder of the tax year wherever situate in the state.
__________
_____NOTE: The purpose of this bill is to provide for the
assessment of personal property of transients who provide temporary
employment services within any county of the state for a period of
at least thirty days and for the payment of taxes on the value of
the assessed property.
§11-5-8a is new; therefore, it has been completely
underscored.
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