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Introduced Version House Bill 2355 History

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hb2355 intr
H. B. 2355


(By Delegates Morgan, Craig,
Leach, Sobonya and Howard)
[Introduced February 15, 2005; referred to the
Committee on Finance.]



A BILL to amend the code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-15-9i, relating to creating exemptions from the consumers sales and services tax for sales of tangible personal property, parts, materials, apparatus and equipment to be directly incorporated into the initial construction or installation of a qualified amusement ride that is directly sold or leased to a qualified operator of a qualified amusement park located in this State; for leases of qualified amusement rides that are directly leased to a qualified operator of a qualified amusement park located in this State; and for sales of qualified amusement ride design and engineering services that are directly sold to a qualified operator of a qualified amusement park located in this State; and providing definitions.

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 §11-15-9i, to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9i. Exemptions for sales of tangible personal property and services for construction of qualified amusement rides in qualified amusement parks.

(a) The following sales of tangible personal property and services are exempt from the tax imposed by this article:
(1) Sales of tangible personal property, parts, materials and equipment to a qualified operator of a qualified amusement park for initial construction or initial installation of a qualified amusement ride that are directly incorporated into the qualified amusement ride: Provided, That sales of parts, materials and equipment for repair or maintenance of amusement rides and sales of amusement ride repair or maintenance services are not exempt.
(2) Leases of qualified amusement rides to a qualified operator of a qualified amusement park: Provided, That sales or leases of parts, materials and equipment for repair or maintenance of amusement rides and sales of amusement ride repairs or maintenance services are not exempt.
(3) Sales of the service of designing and engineering qualified amusement rides that are provided directly to a qualified operator of a qualified amusement park located in this State are exempt from the tax imposed by this article.
(4) Sales of the service of the initial installation or initial construction of qualified amusement rides that are provided directly to a qualified operator of a qualified amusement park located in this State are exempt from the tax imposed by this article. Purchases of amusement rides, or the components thereof, or of parts, materials or equipment for the construction, assembly or installation of an amusement ride shall not be exempt when purchased by a contractor or installer thereof. Repair and maintenance of amusement rides is not exempt.
(b) Definitions. -- As used in this article, the following terms have the following meanings:
(1) "Initial installation" or "initial construction" means the first installation or first construction of a particular qualified amusement ride in a qualified amusement park. Initial installation and initial construction do not include any repair, refurbishment or maintenance of a preexisting amusement ride or any repair, refurbishment or maintenance of ancillary or associated equipment or structures. However, "initial construction" and "initial installation" do include the complete replacement of an old, superseded, worn out or disused amusement ride in a qualified amusement park with a new or replacement qualified amusement ride.
(2) "Qualified amusement park" means a permanent outdoor facility or park located in this State which, either directly or through predecessor operators, has been in substantially continuous operation (exclusive of seasonal cessation) as a park, amusement park, or place of public amusement or public recreation for more than seventy-five years, that is fenced, walled or enclosed with access only through controlled entries, that is open for operation more than ninety days in each calendar year, where amusement rides, as defined in this section, are available for use by the general public for a charge upon which the tax imposed by this article is imposed. Such charge may be for admission to the park or for amusement rides or for both.
(c) Exclusions. -- The term "qualified amusement park" does not include any sports arena, state park, ski resort, downhill or cross country ski slope, trail or run or ski lift or ski tow, or any carnival, fair, rodeo, circus, outdoor theater or amphitheater, indoor theater, planetarium, traveling show, or any golf course, golf driving range, miniature golf course or go cart track, or any canoeing, kayaking, boating, scuba diving, snorkeling or white water rafting area, facility or course, or any sports track or field, indoor or outdoor rock climbing area or facility, mountain climbing area or facility, hiking trail, area or facility, camping area or facility, bicycling or mountain biking trail, area, track, course or facility, bowling alley or facility, paintball gaming area, horse race track, dog race track, swimming pool, wave pool, or water park, or any venue for theatrical performances or events, including, but not limited to, movies, plays, lectures and concerts, any venue for craft, art or antique shows or flea markets, or any race track, including, but not limited to, tracks for drag racing, stock car, motorcycle and motocross racing, any venue for tours and programs at historical sites or manufacturing sites, any venue for horse, dog or cat shows or pet shows of any character, or any venue for any industrial, manufacturing or retailing trade show.
"Qualified amusement ride" means a mechanical device which carries or conveys passengers along, around or over a fixed or restricted route or course for the purpose of giving its passengers amusement, pleasure, thrills or excitement that is erected or constructed in a single physical location in a qualified amusement park for a period of more than twelve consecutive months.
(d) Exclusion of temporary and portable units. -- The term qualified amusement ride does not include carnival rides or fair rides of a temporary or portable nature which are assembled and reassembled or rides which are or may be relocated from place to place. However, a portable amusement ride that is sold or leased to a qualified operator may constitute a qualified amusement ride if it is directly sold to a qualified operator or leased to a qualified operator for a primary lease term of not less than twelve months and actually installed in a qualified amusement park with the intent that it remain there for not less than twelve months, and if it in fact remains there and in use for not less than twelve months.
(e) Other exclusions: The term "qualified amusement ride" does not mean or include any mechanical device which is coin operated and does not include any arcade game, canoe, boat, kayak, motorcycle, go cart, all terrain vehicle, motor vehicle or racing vehicle, ski run, trail or course, ski lift or tow, tramway or aerial tramway, funicular, trolley or streetcar, or any horse for horseback riding or any hay wagon, hayride, tractor pulled wagon, horse drawn buggy, horse drawn wagon, horse drawn sled or other horse drawn apparatus or vehicle primarily designed or used for agricultural operations, or amusement devices of a permanent nature which are subject to building regulations issued by cities or counties. The term "qualified amusement ride" does not include excursion trains, historic railroads or other railroads, rail lines or rail rides, except that miniature railroads designed to carry passengers for amusement exclusively within a qualified amusement park, having a track gauge narrower than standard railroad gauge and a total track length within a qualified amusement park of less than two miles, and roller coasters and similar amusement rides entirely within a qualified amusement park which ride upon narrow gauge rails and which are traditionally accepted as amusement rides are not excluded from the definition of "qualified amusement ride" for purposes of this section.
"Qualified operator" of a qualified amusement park means a person that owns and holds title to a qualified amusement park.



NOTE: The purpose of this bill is to create sales and use tax exemptions for purchases of design and engineering services and materials and equipment directly used in construction of new or replacement amusement rides or for leases of amusement rides to qualified operators in long established West Virginia amusement parks having historical character.

This section is new; therefore, strike-throughs and underscoring have been omitted.
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