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Introduced Version House Bill 2163 History

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Key: Green = existing Code. Red = new code to be enacted


H. B. 2163


(By Delegates Doyle and Manuel)

[Introduced February 14, 2001; referred to the

Committee on Finance.]





A BILL to amend and reenact section twelve, article twenty-three, chapter nineteen of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to the imposition of tax under article twelve, thirteen or fifteen on the income or receipts or expenditures for goods and services of any and every kind whatsoever of owners, trainers or jockeys directly arising from their services which are essential to the effective conduct of a horse or dog racing meeting.

Be it enacted by the Legislature of West Virginia:

That section twelve, article twenty-three, chapter nineteen of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted to read as follows:
ARTICLE 23. HORSE AND DOG RACING.

§19-23-12. License to be in lieu of all other license, etc., taxes; exception.

The license tax imposed in section ten of this article shall be in lieu of all other license, income, excise, special or franchise taxes of this state and no county or municipality or other political subdivision of this state shall be empowered to levy or impose any license, income, pari-mutuel, excise, special or franchise tax on any racing association engaged in the business of conducting a horse or dog race meeting at which horse or dog races are run for purses under the jurisdiction of and being licensed by the racing commission, or on the operation or maintenance of the pari-mutuel system of wagering, or on the sale of any commodity during a horse or dog race meeting at which horse or dog races are run, or at any such horse or dog racetrack nor shall there be, hereafter, any imposition of tax pursuant to article twelve, thirteen or fifteen of chapter eleven of this code on the income or receipts or expenditures for goods and services of any and every kind whatsoever of owners, trainers or jockeys directly arising from their services which are essential to the effective conduct of a horse or dog racing meeting: Provided, That the foregoing provisions of this section shall in no way affect, abridge or abolish the authority of a municipality to impose the license tax authorized by the provisions of section eight, article thirteen, chapter eight of this code.

NOTE: The purpose of this bill is to clarify the exemption from imputation of tax pursuant to article twelve, thirteen or fifteen of chapter eleven of this code on income or receipts of owners, trainers or jockeys directly arising from their services which are essential to the effective conduct of a horse or dog racing meeting to expenditures for goods and services of any and every kind whatsoever directly arising from their services which are essential to the effective conduct of a horse or dog racing meeting.


Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
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