SB540 SUB1
Senate Bill 540 History
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COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 540
(By Senators Kessler (Mr. President), Edgell, Fitzsimmons, Yost
and Beach
____________
[Originating in the Committee on Government Organization;
reported March 20, 2013.]
____________
A BILL to amend and reenact §7-22-9 of the Code of West Virginia,
1931, as amended, relating to permitting the Ohio county
commission to levy a special district excise tax; increasing
the Fort Henry economic opportunity development project
district from three hundred to five hundred contiguous acres
of land; and
permitting the Monongalia county commission to
levy a special district excise tax
for University Towne Center
comprising approximately
one thousand four hundred fifty
contiguous acres of land.
Be it enacted by the Legislature of West Virginia:
That §7-22-9 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 22. COUNTY ECONOMIC OPPORTUNITY DEVELOPMENT DISTRICTS.
§7-22-9. Authorization to levy special district excise tax.
(a) General. -- County commissions have no inherent authority
to levy taxes and have only that authority expressly granted to
them by the Legislature. The Legislature is specifically extended,
and intends by this article, to exercise certain relevant powers
expressed in section six-a, article X of the Constitution of this
state as follows: (1) The Legislature may appropriate state funds
for use in matching or maximizing grants-in-aid for public purposes
from the United States or any department, bureau, commission or
agency thereof, or any other source, to any county, municipality or
other political subdivision of the state, under such circumstances
and subject to such terms, conditions and restrictions as the
Legislature may prescribe by law; and (2) the Legislature may
impose a state tax or taxes or dedicate a state tax or taxes or any
portion thereof for the benefit of and use by counties,
municipalities or other political subdivisions of the state for
public purposes, the proceeds of any such imposed or dedicated tax
or taxes or portion thereof to be distributed to such counties,
municipalities or other political subdivisions of the state under
such circumstances and subject to such terms, conditions and
restrictions as the Legislature may prescribe.
Because a special district excise tax would have the effect of
diverting, for a specified period of years, tax dollars which to
the extent, if any, are not essentially incremental to tax dollars
currently paid into the General Revenue Fund of the state, the Legislature finds that in order to substantially ensure that such
special district excise taxes will not adversely impact the current
level of the General Revenue Fund of the state, it is necessary for
the Legislature to separately consider and act upon each and every
economic development district which is proposed, including the
unique characteristics of location, current condition and activity
of and within the area included in such proposed economic
opportunity development district and that for such reasons a
statute more general in ultimate application is not feasible for
accomplishment of the intention and purpose of the Legislature in
enacting this article. Therefore, no economic opportunity
development district excise tax may be levied by a county
commission until after the Legislature expressly authorizes the
county commission to levy a special district excise tax on sales of
tangible personal property and services made within district
boundaries approved by the Legislature.
(b) Authorizations. -- The Legislature authorizes the
following county commissions to levy special district excise taxes
on sales of tangible personal property and services made from
business locations in the following economic opportunity
development districts:
(1) The Ohio County Commission may levy a special district
excise tax for the benefit of the "Fort Henry" economic opportunity
development project district which comprises three five hundred contiguous acres of land;
(2) The Harrison County Commission may levy a special district
excise tax for the benefit of the "Charles Pointe Economic
Opportunity Development District" which comprises four hundred
thirty-seven acres of land;
and
____(3) The Monongalia County Commission may levy a special
district excise tax for the benefit of the University Town Center
Economic Opportunity District which comprises approximately one
thousand four hundred fifty contiguous acres of land.