Introduced Version
House Bill 4307 History
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Key: Green = existing Code. Red = new code to be enacted
H. B. 4307
(By Delegate
s Doyle, Perdue, Brown,
Fleischauer and Moore
)
[Introduced February 3, 2010; referred to the
Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new article, designated §11-18-1, §11-18-2
and §11-18-3, all relating to imposing an excise tax on
grocery stores, drug stores and convenience stores equal to
five cents for each plastic shopping bag given to customer
s
.
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 article, designated §11-18-1, §11-18-2 and
§11-18-3, all to read as follows:
ARTICLE 18. PLASTIC SHOPPING BAG EXCISE TAX.
§11-18-1. Short title.
This article shall be known and cited as the "Plastic Shopping
Bag Excise Tax Act".
§11-18-2. Levy of tax on grocery stores, drug stores and convenience stores on plastic shopping bags.
(a) Notwithstanding any provision of this code to the
contrary, beginning on July 1, 2010, all grocery stores, drug
stores and convenience stores subject to the consumers sales tax
imposed by this article shall pay an excise tax of five cents for
each plastic shopping bag provided to customers.
(b) The tax imposed by this section may not be passed on to
the customer, but shall be the sole responsibility of each grocery
store, drug store or convenience store that provides plastic
shopping bags to customers.
§11-18-3. Rules; forms.
The Tax Commissioner may promulgate rules in accordance with
article three, chapter twenty-nine-a of this code that are
necessary to effectuate and enforce this article. The Tax
Commissioner may also prescribe forms necessary to effectuate and
enforce this article and provide other necessary guidelines on the
administration of this article.
NOTE: The purpose of this bill is to
impose an excise tax on
grocery stores, drug stores and convenience stores equal to five
cents for each plastic shopping bag given to customer
s
. The tax
may not be passed on to customers.
This article is new; therefore, it has been completely
underscored.