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H. B. 3312
(By Delegate C. Miller)
[Introduced January 13, 2010; referred to the
Committee on the Judiciary.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §8-13-24, relating to
requiring that any new or increased municipal taxes or fees
must have a defined purpose, cannot last for more than two
years but can be renewed, revenue generated must be spent in
accordance with the defined purpose, and surpluses must be
defined or returned to the people.
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 §8-13-24, all to read as
follows:
ARTICLE 13. TAXATION AND FINANCE.
§8-13-24. Defined purposes for taxes and fees;
special designated
accounts; misappropriation; expiration and renewal;
surpluses.
(a) Following the effective date of this section, any
increase of the rate or amount of an existing tax or fee or the assessment or charge of a new tax or fee by a municipality under
this article or its charter shall declare a defined purpose in the
enacting legislation. If the revenue generated is for multiple
purposes, enacting legislation shall declare the defined purposes
and the percentages where the revenue shall be directed: Provided,
That the enacting legislation can define the purpose as general
revenue funding, but must declare the reasons why the increased
general revenue is necessary.
(b) Revenue collected from the imposition or increase of a
tax or fee covered in subsection (a) of this section shall be
deposited in separate special designated accounts and the funds
from those accounts shall only be used in accordance with the
defined purpose of the tax or fee: Provided, That any revenue
collected for the purpose of general revenue funding, or other
purpose that has an existing designated account separate from
general revenue, may continue to be placed in those accounts.
(c) All revenue collected and placed in special designated
accounts as directed under subsection (b) of this section, is
considered in trust for the municipality. The wrongful and
fraudulent use of these proceeds other than for the defined purpose
in the enacting legislation shall constitute embezzlement pursuant
to section twenty, article three, chapter sixty-one of this code.
(d) The imposition or increase of any tax or fee covered
under this section shall expire after two years: Provided, That it
can be renewed as many times as the municipality sees fit or to
accomplish the goals of the defined purpose.
(e) Within thirty days of the expiration of a tax or fee
imposition or increase, and regardless of renewal, any surplus
money in a special designated account must be:
(1) Returned to the payers in a pro rata share;
(2) Kept in the special designated account upon affirmative
action of the municipality stating a defined purpose for the funds;
or
(3) Transferred into a general revenue account upon
affirmative action of the municipality declaring a reason why the
increased general revenue funding is necessary.
NOTE: The purpose of this bill is to require that any new or
increased municipal taxes or fees must have a defined purpose,
cannot last for more than two years but can be renewed, revenue
generated must be spent in accordance with the defined purpose, and
surpluses must be defined or returned to the people.
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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