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Introduced Version House Bill 3279 History

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INTRODUCED BILL FORM
H. B. 3279


(By Delegate Doyle)
[Introduced March 25, 2005; referred to the
Committee on Political Subdivisions then Finance.]




A BILL to amend and reenact §8-13C-4 of the Code of West Virginia, 1931, as amended, relating to excluding certain taxes imposed on certain utilities and extractive activities from those that a municipality must cease to impose before being authorized to impose a municipal sales and service tax and a municipal use tax.

Be it enacted by the Legislature of West Virginia:
That §8-13C-4 of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 13C. MUNICIPAL TAX IN LIEU OF BUSINESS AND OCCUPATION TAX; AND MUNICIPAL TAXES APPLICABLE TO PENSION FUNDS.

§8-13C-4. Municipal sales and service taxes.
(a) Effective on and after the first day of July, two thousand five, each qualifying municipality, as defined in section two of this article, has the plenary power and authority to impose, by ordinance, a pension relief municipal sales and service tax at a rate not to exceed one percent, subject to the provisions of this article.
(b) Effective on and after the first day of July, two thousand five, notwithstanding subsection (a) of this section, and in addition thereto in the case of a qualifying municipality, any municipality that does not impose, or ceases to impose, the business and occupation or privilege tax authorized by section five, article thirteen of this chapter has the plenary power and authority to impose, by ordinance, an alternative municipal sales and service tax at a rate not to exceed one percent, subject to the provisions of this article: Provided, That for purposes of this section and section five of this article, the term "business and occupation tax or privilege tax authorized by section five, article thirteen of this chapter" does not include any tax imposed under article thirteen, chapter eleven of this code.
(c) Any municipal sales and service tax imposed under the authority granted by this section is subject to the following:
(1) The base of a municipal sales and service 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 municipality, subject to the following:
(A) Except for the exemption provided in section nine-f, article fifteen, chapter eleven of this code, all exemptions and exceptions from consumers sales and service tax apply to a municipal sales and service tax imposed pursuant to this section; and
(B) Sales of gasoline and special fuel are not subject to a municipal sales and service tax imposed pursuant to this section;
(2) Any municipal sales and service tax imposed pursuant to this section applies solely to tangible personal property, custom software and services that are sourced to the municipality. The sourcing rules set forth in article fifteen-b, chapter eleven of this code, including any amendments thereto, apply to municipal sales and use taxes levied pursuant to this article;
(3) Any municipality that imposes a municipal sales and service tax pursuant to this section or changes the rate of a municipal sales and service tax imposed pursuant to this section shall notify the Tax Commissioner pursuant to section six of this article;
(4) Any municipality that imposes a municipal sales and service tax pursuant to this section may not administer or collect the tax, but shall use the services of the Tax Commissioner to administer, enforce and collect the tax;
(5) Any municipal sales and service tax imposed pursuant to this section shall be imposed in addition to 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 municipality and, except as exempted or excepted, all sales made and services rendered within the boundaries of the municipality shall remain subject to the tax levied by that article; and
(6) Any municipal sales and service tax imposed pursuant to this section shall be imposed in addition to any tax imposed pursuant to section one, article eighteen, chapter seven of this code, sections six and seven, article thirteen of this chapter and section twelve, article thirty-eight of this chapter.

Note: The purpose of the bill is to exclude certain taxes imposed on certain utilities and extractive activities from those that a municipality must cease to impose before being authorized to impose a municipal sales and service tax and a municipal use tax.


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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