ENROLLED
COMMITTEE SUBSTITUTE
FOR
H. B. 2451
(By Mr. Speaker, Mr. Chambers, and Delegates
Gallagher, Brown and Houvouras)
[Passed April 10, 1993; in effect ninety days from passage.]
AN ACT to amend and reenact section thirteen, article sixteen,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to West
Virginia brewpubs; barrel tax; and reporting requirements.
Be it enacted by the Legislature of West Virginia:
That section thirteen, article sixteen, 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 16. NONINTOXICATING BEER.
§11-16-13. Barrel tax on nonintoxicating beer.
(a) There is hereby levied and imposed, in addition to the
license taxes provided for in this article, a tax of five dollars
and fifty cents on each barrel of thirty-one gallons and in like
ratio on each part barrel of nonintoxicating beer manufactured in
this state for sale within this state, whether contained or sold
in barrels, bottles or other containers, and a like tax is hereby
levied and imposed upon all nonintoxicating beer manufacturedoutside of this state and brought into this state for sale within
this state; but no nonintoxicating beer manufactured, sold or
distributed in this state is subject to more than one barrel tax.
The brewer manufacturing or producing nonintoxicating beer within
this state for sale within this state shall pay the barrel tax on
such nonintoxicating beer, and, except as provided otherwise, the
distributor who is the original consignee of nonintoxicating beer
manufactured or produced outside of this state, or who brings
such nonintoxicating beer into this state, shall pay the barrel
tax on such nonintoxicating beer manufactured or produced outside
of this state:
Provided,
That the barrel tax imposed by this
section shall not apply to nonintoxicating beer manufactured by
a brewpub.
(b) On or before the tenth day of each month during the
license period, every brewer or operator of a brewpub who
manufactures or produces nonintoxicating beer within this state
shall file a report in writing, under oath, to the tax
commissioner, in the form prescribed by the tax commissioner,
stating its total sales, or in the case of a brewpub, its total
estimated production of nonintoxicating beer within this state
during that month, and at the same time shall pay the tax levied
by this article on such production. On or before the tenth day
of each month during the license period, every distributor who is
the original consignee of nonintoxicating beer manufactured or
produced outside this state or who brings such beer into this
state for sale shall file a report in writing, under oath, to the
tax commissioner, in the form prescribed by the tax commissioner,
stating its total estimated purchases of such nonintoxicatingbeer during that month, and at the same time shall pay the tax
thereon levied by this article for such estimated monthly
purchase:
Provided,
That the tax commissioner may allow, or
require, a brewer who manufactures or produces nonintoxicating
beer outside this state to file the required report and pay the
required tax on behalf of its distributor or distributors. Any
brewer or distributor or operator of a brewpub who files a report
under this subsection may adjust its monthly estimated sales or
purchases or production report or reports by filing amended
reports by the twenty-fifth day of the reporting month.
(c) Every brewer or distributor or operator of a brewpub who
files a report under subsection (b) of this section shall file a
final monthly report of said sales or purchases or production, in
a form and at a time prescribed by the tax commissioner, stating
actual nonintoxicating beer sales, purchases, or production and
other information which the tax commissioner may require, and
shall include a remittance for any barrel tax owed for actual
sales or purchases or production made in excess of the amount
estimated for that month.
(d) Any brewer or distributor or operator of a brewpub who
files a report pursuant to subsection (b) of this section
reflecting an underestimation of twenty-five percent or more of
actual sales or purchases or production of nonintoxicating beer
as shown by the report filed pursuant to subsection (c) of this
section shall be assessed a penalty of one percent of the total
taxes due in such prior month.
(e) Brewers and distributors and operators of brewpubs shall
keep all records which relate to the sale or purchase in thisstate of nonintoxicating beer for a period of three years unless
written approval for earlier disposal is granted by the tax
commissioner.
(f) Brewpubs shall keep such records as required by the
federal government and may, in lieu of the recordkeeping and
reporting requirements contained in subsections (a) through (e)
of this section, file copies of the federal reports
contemporaneously with the tax commissioner at the time of such
filings with the federal government. The filing of duplicate
copies of the federal reports with the state tax commissioner
shall be deemed as compliance with subsections (a) through (e) of
this section.