H. B. 2303
(By Mr. Speaker (Mr. Chambers) and Delegate Burk)
(By Request of the Executive)
[Introduced March 1, 1993; referred to the
Committee on Finance.]
A BILL to amend and reenact sections three and fifteen, article
fourteen, chapter eleven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, relating to
increasing the gasoline tax and providing that the increase
is to be used only to match available federal funds.
Be it enacted by the Legislature of West Virginia:
That sections three and fifteen, article fourteen, chapter
eleven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted to read as
follows:
ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.
§11-14-3. Imposition of tax.
There is hereby levied an excise tax of ten and one-half
cents per gallon on all gasoline or special fuel, which tax shall
be computed in accordance with the appropriate measure of tax as
hereinafter prescribed in this article:
Provided,
That beginning
the first day of April July, one thousand nine hundredeighty-nine ninety-three, the tax levied by this article shall be
fifteen twenty and one-half cents per gallon.
§11-14-15. Disposition of tax collected.
All tax collected under the provisions of this article shall
be paid into the state treasury and shall be used only for the
purpose of construction, reconstruction, maintenance and repair
of highways, matching of federal monies available for highway
purposes and payment of the interest and sinking fund obligations
on state bonds issued for highway purposes:
Provided,
That for
fiscal year one thousand nine hundred eighty-nine-ninety, twenty-
five million dollars shall be used only for bridge repair and
replacement That the amount of the tax collected attributable to
the five cent increase effective the first day of July, one
thousand nine hundred ninety-three, shall be used only to match
federal moneys available for highway purposes and all amounts
remaining shall next be used for payment of the interest and
sinking fund obligations on state bonds issued for highway
purposes:
Provided, however,
that any amounts remaining after
funding these priorities shall next be used in matching any
federal amounts available for expenditure on the Appalachian
highway system in this State:
Provided further,
that any amounts
remaining after funding these priorities shall be used for the
maintenance, reconstruction and construction of state highways.
Unless necessary for such bond requirements, five
fourteenths of the tax collected under the provisions of this
article shall be used for feeder and state local service highwaypurposes.
NOTE: This bill provides for a five cent increase in the
gasoline tax and provides that the increase in the tax is to be
used only to match available federal funds.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.