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Introduced Version Senate Bill 200 History

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Senate Bill No. 200

(By Senators Williams, K. Facemyer, Fanning, Helmick, Miller, Stollings and Jenkins)

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[Introduced January 16, 2012; referred to the Committee on Energy, Industry and Mining; and then to the Committee on Finance.]

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A BILL to amend and reenact §11-13A-3b of the Code of West Virginia, 1931, as amended, relating to eliminating the timber severance tax for an additional three years.

Be it enacted by the Legislature of West Virginia:

    That §11-13A-3b of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:

ARTICLE 13A. SEVERANCE AND BUSINESS PRIVILEGE TAX ACT.

§11-13A-3b. Imposition of tax on privilege of severing timber.

    (a) Imposition of tax. -- For the privilege of engaging or continuing within this state in the business of severing timber for sale, profit or commercial use, there is hereby levied and shall be collected from every person exercising such privilege an annual privilege tax.

    (b) Rate and measure of tax. -- The tax imposed in subsection (a) of this section shall be three and twenty-two hundredths percent of the gross value of the timber produced, as shown by the gross proceeds derived from the sale thereof by the producer, except as otherwise provided in this article: Provided, That as to timber produced after December 31, 2006 the rate of the tax imposed in subsection (a) of this section shall be one and twenty-two hundredths percent of the gross value of the timber produced, as shown by the gross proceeds derived from the sale thereof by the producer, except as otherwise provided in this article.

    (c) Tax in addition to other taxes. -- The tax imposed by this section shall apply to all persons severing timber in this state and shall be in addition to all other taxes imposed by law.

    (d) Elimination of tax. –- Beginning in the tax year 2010 and continuing for two five consecutive tax years thereafter, the tax imposed by this section is discontinued.



    NOTE: The purpose of this bill is to eliminate the timber severance tax for an additional three years.


    Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.


    This bill is recommended for passage in the 2012 Regular Session by the Forest Management Review Commission.

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