ENROLLED
COMMITTEE SUBSTITUTE
FOR
H. B. 4607
(By Delegate White)
[Passed March 7, 2008; in effect ninety days from passage.]
AN ACT to repeal §8-13B-1, §8-13B-2, §8-13B-3, §8-13B-4, §8-13B-5,
§8-13B-6, §8-13B-7, §8-13B-8, §8-13B-9, §8-13B-10, §8-13B-11,
§8-13B-12, §8-13B-13, §8-13B-14, §8-13B-15, §8-13B-16, §8-13B-
17, §8-13B-18, §8-13B-19 and §8-13B-20 of the Code of West
Virginia, 1931, as amended; to amend and reenact §7-22-12 of
said code; and to amend and reenact §8-38-12 of said code, all
relating to special district excise taxes authorized for
counties and municipalities; clarifying the rates of the tax;
authorizing the Tax Commissioner to require the electronic
filing of returns and electronic payment of the tax; providing
for the sharing of tax information; and providing
confidentiality requirements of shared information.
Be it enacted by the Legislature of West Virginia:
That §8-13B-1, §8-13B-2, §8-13B-3, §8-13B-4, §8-13B-5, §8-13B-6, §8-13B-7, §8-13B-8, §8-13B-9, §8-13B-10, §8-13B-11, §8-13B-12,
§8-13B-13, §8-13B-14, §8-13B-15, §8-13B-16, §8-13B-17, §8-13B-18,
§8-13B-19 and §8-13B-20 of the Code of West Virginia, 1931, as
amended, be repealed; that §7-22-12 of said code be amended and
reenacted; and that §8-38-12 of said code be amended and reenacted,
all to read as follows:
CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.
ARTICLE 22. COUNTY ECONOMIC OPPORTUNITY DEVELOPMENT DISTRICTS.
§7-22-12. Special district excise tax authorized.
(a)
General. -- The county commission of a county, authorized
by the Legislature to levy a special district excise tax for the
benefit of an economic opportunity development district, may, by
order entered of record, impose that tax on the privilege of
selling tangible personal property and rendering select services in
the district in accordance with this section.
(b)
Tax base. -- The base of a special district excise tax
imposed pursuant to this section shall be identical to the base of
the consumers sales and service tax imposed pursuant to article
fifteen, chapter eleven of this code on sales made and services
rendered within the boundaries of the district. Sales of gasoline
and special fuel are not subject to special district excise tax but
remain subject to the tax levied by article fifteen, chapter eleven
of this code. Except for the exemption provided in section nine-f
of said article, all exemptions and exceptions from the consumers sales and service tax shall also apply to the special district
excise tax.
(c)
Tax rate. -- The rate or rates of a special district
excise tax levied pursuant to this section shall be identical to
the rate or rates of the consumer sales and service tax imposed
pursuant to article fifteen, chapter eleven of this code on sales
made and services rendered within the boundaries of the district
authorized by this section.
(d)
Collection by Tax Commissioner. -- The order of the county
commission imposing a special district excise tax shall provide for
the tax to be collected by the Tax Commissioner in the same manner
as the tax levied by section three, article fifteen, chapter eleven
of this code is administered, assessed, collected and enforced.
(1) The Tax Commissioner may require the electronic filing of
returns related to the special district excise tax imposed pursuant
to this section, and also may require the electronic payment of the
special district excise tax imposed pursuant to this section. The
Tax Commissioner may prescribe by rules promulgated pursuant to
article three, chapter twenty-nine-a of this code, administrative
notices, and forms and instructions, the procedures and criteria to
be followed to electronically file returns and to electronically
pay the special district excise tax imposed pursuant to this
section.
(2) Any rules filed by the State Tax Commissioner relating to the special district excise tax imposed pursuant to this section
shall set forth the following:
(A) Acceptable indicia of timely payment;
(B) Which type of electronic filing method or methods a
particular type of taxpayer may or may not use;
(C) What type of electronic payment method or methods a
particular type of taxpayer may or may not use;
(D) What, if any, exceptions are allowable, and alternative
methods of payment that may be used for any exceptions;
(E) Procedures for making voluntary or mandatory electronic
payments or both;
(F) Any other provisions necessary to ensure the timely
electronic filing of returns related to the special district excise
tax and the making of payments electronically of the special
district excise tax imposed pursuant to this section.
(3)(A) Notwithstanding the provisions of section five-d,
article ten, chapter eleven of this code: (i) So long as bonds are
outstanding pursuant to this article, the Tax Commissioner shall
provide on a monthly basis to the trustee for bonds issued pursuant
to this article information on returns submitted pursuant to this
article; and (ii) the trustee may share the information so obtained
with the county commission that established the economic
opportunity development district that issued the bonds pursuant to
this article and with the bondholders and with bond counsel for bonds issued pursuant to this article. The Tax Commissioner and
the trustee may enter into a written agreement in order to
accomplish the exchange of information.
(B) Any confidential information provided pursuant to this
subdivision shall be used solely for the protection and enforcement
of the rights and remedies of the bondholders of bonds issued
pursuant to this article. Any person or entity that is in
possession of information disclosed by the Tax Commissioner or
shared by the trustee pursuant to subdivision (a) of this
subsection is subject to the provisions of section five-d, article
ten, chapter eleven of this code as if that person or entity that
is in possession of the tax information is an officer, employee,
agent or representative of this state or of a local or municipal
governmental entity or other governmental subdivision.
(e)
Deposit of net tax collected. --
(1) The order of the county commission imposing a special
district excise tax shall provide that the Tax Commissioner deposit
the net amount of tax collected in the Special Economic Opportunity
Development District Fund to the credit of the county commission's
subaccount therein for the economic opportunity development
district and that the money in the subaccount may only be used to
pay for development expenditures as provided in this article except
as provided in subsection (f) of this section.
(2) The State Treasurer shall withhold from the county commission's subaccount in the Economic Opportunity Development
District Fund and shall deposit in the General Revenue Fund of this
state, on or before the twentieth day of each calendar month next
following the effective date of a special district excise tax, a
sum equal to one twelfth of the base tax revenue amount last
certified by the development office pursuant to section seven of
this article.
(f)
Effective date of special district excise tax. -- Any
taxes imposed pursuant to the authority of this section shall be
effective on the first day of the calendar month that begins sixty
days after the date of adoption of an order entered of record
imposing the tax or the first day of any later calendar month
expressly designated in the order.
(g)
Copies of order. -- Upon entry of an order levying a
special district excise tax, a certified copy of the order shall be
mailed to the State Auditor, as ex officio the chief inspector and
supervisor of public offices, the State Treasurer and the Tax
Commissioner.
CHAPTER 8. MUNICIPAL CORPORATIONS.
ARTICLE 38. MUNICIPAL ECONOMIC OPPORTUNITY DEVELOPMENT DISTRICTS.
§8-38-12. Special district excise tax authorized.
(a)
General. -- The council of a municipality, authorized by
the Legislature to levy a special district excise tax for the
benefit of an economic opportunity development district, may, by ordinance, impose that tax on the privilege of selling tangible
personal property and rendering select services in the district in
accordance with this section.
(b)
Tax base. -- The base of a special district excise tax
imposed pursuant to this section shall be identical to the base of
the consumers sales and service tax imposed pursuant to article
fifteen, chapter eleven of this code on sales made and services
rendered within the boundaries of the district. Sales of gasoline
and special fuel are not subject to special district excise tax but
remain subject to the tax levied by article fifteen, chapter eleven
of this code. Except for the exemption provided in section nine-f
of article fifteen, chapter eleven of this code, all exemptions and
exceptions from the consumers sales and service tax shall also
apply to the special district excise tax.
(c)
Tax rate. -- The rate or rates of a special district
excise tax levied pursuant to this section shall be stated in an
ordinance enacted by the municipality and identical to the rate or
rates of the consumers sales and service tax imposed pursuant to
article fifteen, chapter eleven of this code on sales rendered
within the boundaries of the district authorized by this section.
(d)
Collection by Tax Commissioner. -- The ordinance of the
municipality imposing a special district excise tax shall provide
for the tax to be collected by the Tax Commissioner in the same
manner as the tax levied by section three, article fifteen, chapter eleven of this code is administered, assessed, collected and
enforced.
(1) The Tax Commissioner may require the electronic filing of
returns related to the special district excise tax imposed pursuant
to this section, and may require the electronic payment of the
special district excise tax imposed pursuant to this section. The
Tax Commissioner may prescribe by rules promulgated pursuant to
article three, chapter twenty-nine-a of this code, administrative
notices, and forms and instructions, the procedures and criteria to
be followed to electronically file returns and to electronically
pay the special district excise tax imposed pursuant to this
section.
(2) Any rules filed by the Tax Commissioner relating to the
special district excise tax imposed pursuant to this section shall
set forth the following:
(A) Acceptable indicia of timely payment;
(B) Which type of electronic filing method or methods a
particular type of taxpayer may or may not use;
(C) What type of electronic payment method or methods a
particular type of taxpayer may or may not use;
(D) What, if any, exceptions are allowable, and alternative
methods of payment that may be used for any exceptions;
(E) Procedures for making voluntary or mandatory electronic
payments or both;
(F) Any other provisions necessary to ensure the timely
electronic filing of returns related to the special district excise
tax and the making of payments electronically of the special
district excise tax imposed pursuant to this section.
(3) (A) Notwithstanding the provisions of section five-d,
article ten, chapter eleven of this code: (i) So long as bonds are
outstanding pursuant to this article, the Tax Commissioner shall
provide on a monthly basis to the trustee for bonds issued pursuant
to this article information on returns submitted pursuant to this
article; and (ii) the trustee may share the information so obtained
with the county commission that established the economic
opportunity development district that issued the bonds pursuant to
this article and with the bondholders and with bond counsel for
bonds issued pursuant to this article. The Tax Commissioner and
the trustee may enter into a written agreement in order to
accomplish the exchange of information.
(B) Any confidential information provided pursuant to this
subdivision shall be used solely for the protection and enforcement
of the rights and remedies of the bondholders of bonds issued
pursuant to this article. Any person or entity that is in
possession of information disclosed by the Tax Commissioner or
shared by the trustee pursuant to subdivision (a) of this
subsection is subject to the provisions of section five-d, article
ten, chapter eleven of this code as if the person or entity that is in possession of the tax information is an officer, employee, agent
or representative of this state or of a local or municipal
governmental entity or other governmental subdivision.
(e)
Deposit of net tax collected. --
(1) The ordinance of the municipality imposing a special
district excise tax shall provide that the Tax Commissioner deposit
the net amount of tax collected in the Special Economic Opportunity
Development District Fund to the credit of the municipality's
subaccount therein for the economic opportunity development
district and that the money in the subaccount may only be used to
pay for development expenditures as provided in this article except
as provided in subsection (f) of this section.
(2) The State Treasurer shall withhold from the municipality's
subaccount in the Economic Opportunity Development District Fund
and shall deposit in the General Revenue Fund of this state, on or
before the twentieth day of each calendar month next following the
effective date of a special district excise tax, a sum equal to one
twelfth of the base tax revenue amount last certified by the
development office pursuant to section seven of this article.
(f)
Effective date of special district excise tax. -- Any
taxes imposed pursuant to the authority of this section shall be
effective on the first day of the calendar month that begins at
least sixty days after the date of enactment of the ordinance
imposing the tax or at any later date expressly designated in the ordinance that begins on the first day of a calendar month.
(g)
Copies of ordinance. -- Upon enactment of an ordinance
levying a special district excise tax, a certified copy of the
ordinance shall be mailed to the State Auditor, as ex officio the
chief inspector and supervisor of public offices, the State
Treasurer and the Tax Commissioner.