H. B. 2559

(By Delegate Petersen)
[Introduced March 11, 1993; referred to the
Committee on Agriculture and Natural Resources
then Finance.]

A BILL to amend article two, chapter twenty of the code of West Virginia, one thousand nine hundred thirty-one, as amended, by adding thereto a new section, designated section twenty- three-e, relating to assessing a tax on whitewater rafting customers to be used to develop fishing in the Cotton Hill wildlife management area and Laurel Creek area which feeds into the New River at the New River Gorge National River and Gauley River national recreation area.

Be it enacted by the Legislature of West Virginia:
That article two, chapter twenty of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended by adding thereto a new section, designated section twenty-three-e, to read as follows:

ARTICLE 2. WILDLIFE RESOURCES.

§20-2-23e. Cotton Hill wildlife management area enhancement act; findings; whitewater rafting customer tax;

special fund; use.
(a) The Legislature finds that the Cotton Hill wildlife management area is owned by the state of West Virginia and located along the New River, a short distance downstream from the New River Gorge National River; that native West Virginia fishermen have felt displaced from the New River Gorge National River due to the dramatic increase in rafting activity in the park; that fishing represents another source of tourism and economic development for the state; that commercial rafting companies operate in the New River Gorge national recreation area and Gauley River national recreation area; and that these commercial rafting companies are West Virginia businesses operating in West Virginia.
(b) There is hereby imposed on every whitewater rafting customer a tax of twenty-five cents per customer per trip to be collected by the rafting company and paid to the tax commissioner who shall deposit all sums in a special revenue account which is hereby created, to be administered by the division of environmental protection.
(c) The tax and account are to develop fishing in the Cotton Hill wildlife management area and Laurel Creek which feeds into the New River at the Cotton Hill wildlife management area. The development may include, but is not limited to, the ongoing stocking of the river with fish, developing access roads and trails, providing picnic facilities and the promotion of the Cotton Hill wildlife management area as a fishing area.
(d) The division of natural resources shall develop means to protect any endangered wildlife located in Cotton Hill wildlife management area from any increased human traffic that results from the enactment of this section.

NOTE: The purpose of this bill is to impose a tax of $0.25 per customer per trip on each commercial rafting customer to develop fishing in the Cotton Hill wildlife management area and Laurel Creek area which feeds into the New River at the New River Gorge National River and Gauley River national recreation area.

This section is new; therefore, strike-throughs and underscoring have been omitted.