H. B. 3027
(By Delegates Stowers, Butcher, R. Phillips,
Hall, Rodighiero, Manchin, Frazier,
L. Phillips, Perry and Barker)
[Introduced February 7, 2011; referred to the
Committee on Government Organization then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-15-7b; and to amend and reenact §29-3-24 of said code, all relating to authorizing the sale of prohibited fireworks; requiring the sales tax on fireworks to be ten percent; and establishing a special fund that distributes the firework sales tax proceeds equally to each West Virginia volunteer fire department.
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 §11-15-7b; and that §29-3-24 of said code be amended and reenacted, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-7b. Sales tax on fireworks; volunteer fire department fireworks fund created; allocation of proceeds.
(a) There is levied and imposed on the sale of fireworks, as authorized by section twenty-four, article three, chapter twenty-nine of this code, a sales tax at the rate of ten percent of the purchase price on all fireworks. The Tax Commissioner shall collect and disburse all moneys from the firework sales tax to the “Volunteer Fire Department Fireworks Fund” as provided in subsection (b) of this section.
(b) There is hereby created in the State Treasury a special nonrevolving revenue fund to be known as "the Volunteer Fire Department Fireworks Fund," into which shall be paid a portion of all funds derived from the sales tax provided in this section. The proceeds of this tax and the interest thereon, shall be distributed annually on or before January 1, to each volunteer fire company or department on an equal share basis by the State Treasurer.
CHAPTER 29. MISCELLANEOUS BOARDS AND OFFICERS.
ARTICLE 3. FIRE PREVENTION AND CONTROL ACT.
§29-3-24. Unlawful sale, possession or use of fireworks; permit for public display.
Except as hereinafter provided, no person, firm, copartnership or corporation shall offer for sale, possess, expose for sale, sell at retail, keep with intent to sell at retail, or use or explode any fireworks: Provided, That fireworks may be sold in West Virginia if a ten percent sales tax accompanies the sale of these fireworks and the sales tax proceeds are disbursed equally to each volunteer fire department in West Virginia: Provided, however, That the State Fire Marshal may adopt reasonable rules and regulations for the granting of permits for the supervised displays of fireworks by municipalities, fair associations, amusement parks, and other organizations or groups of individuals. The State Fire Marshal shall have has the authority to charge a fee of $10 to each applicant requesting a license to be a pyrotechnic operator as set forth in this article. The State Fire Marshal shall charge a scaled fee for all applications requesting permits to establish a pyrotechnics display as provided in this section. All fees required to be paid by the provisions of this section shall be paid to the State Fire Marshal and thereafter deposited by him or her into a special account for the operation of the State Fire Commission. Such These permits may be granted upon application to said the State Fire Marshal and after approval of the local police and fire authorities of the community wherein the display is proposed to be held as provided herein and the filing of a bond by the applicant as provided hereinafter. Every such display shall be handled by a competent operator licensed or certified as to competency by the State Fire Marshal and shall be of such the composition, character, and so located, discharged or fired as in the opinion of the chief of the fire department, after proper inspection, and of the chief of police as to not be hazardous to property or endanger any person or persons. After such this privilege shall have been is granted, the sale, possession, use and distribution of fireworks for such this display shall be is lawful for that purpose only. No permit granted hereunder shall be is transferable.
The governing body or chief executive authority of the municipality shall require a bond from the licensee in a sum not less than forty-one thousand conditioned on compliance with the provisions of this article and the regulations rules of the State Fire Commission: Provided, That no municipality shall be required to file such bond.
Before any permit for a pyrotechnic display shall be issued, the person, firm or corporation making application therefor shall furnish proof of financial responsibility to satisfy claims for damages to property or personal injuries arising out of any act or omission on the part of such person, firm or corporation or any agent or employee thereof, in such amount, character and form as the State Fire Marshal determines to be necessary for the protection of the public.
NOTE: The purpose of this bill is to authorize the sale of prohibited fireworks; to require the sales tax on fireworks to be ten percent; and to establish a special fund that distributes the firework sales tax proceeds equally to each West Virginia volunteer fire department.
Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
§11-15-7b. is new; therefore, it has been completely underscored.