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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