H. B. 4723
(By Delegates Beach, Perry and Pino)
[Introduced February 22, 2006; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-19-2a, relating
generally to a bottled water tax; adding definition; including
bottled water in tax; and providing for the distribution and
use of the proceeds from the bottled water tax.
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 §11-19-2a, to read as
follows:
ARTICLE 19. SOFT DRINKS TAX.
§11-19-2a. Excise tax on bottled water; disposition of proceeds.
(a) For purposes of this section "bottled water" means
any
bottled, noncarbonated spring, mineral or drinking water
which is
closed and sealed in glass, paper, metal, plastic or any other type
of container, envelope, package or bottle
.
(b)(1) An excise tax is levied and imposed on and after
midnight of the last day of June, two thousand six through the
thirty-first day of December, two thousand eleven, upon the sale,
use, handling or distribution of all bottled water, whether
manufactured within or without this state, on each bottle of water,
a tax of five cents on each sixteen and nine-tenths fluid ounces,
or fraction thereof, or on each one-half liter, or fraction thereof
contained in the bottle.
(2) Any person manufacturing or producing within this state
any bottled water for sale within this state and any distributor,
wholesale dealer or retail dealer or any other person who is the
original consignee of any bottled water manufactured or produced
outside this state, or who brings bottled water into this state, is
liable for the excise tax imposed by this section. The excise tax
imposed by this section may not be collected more than once in
respect to any bottled water manufactured, sold, used or
distributed in this state.
(c) All revenue collected by the commissioner under the
provisions of this article, less costs of administration as are
hereinafter provided, shall be paid by the commissioner into a
special revenue fund. The revenue in this fund shall be
distributed pursuant to the following:
(1) Forty percent shall be used for capitol improvements at
the West Virginia University Institute of Technology;
(2) Forty percent shall be used by the Public Employees
Insurance Agency to reduce retiree premiums;
(3) Ten percent shall be used for construction, maintenance
and operation expenses at Marshall University; and
(4) Ten percent shall be used for construction, maintenance
and operation expenses at West Virginia University.
NOTE: The purpose of this bill is to place a five cent tax on
bottled water to benefit West Virginia University Institute of
Technology, the Public Employees Insurance Agency, Marshall
University and West Virginia University.
§11-19-2a is new; therefore, underscoring and strike-throughs
have been omitted.
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