HOUSE JOINT RESOLUTION NO.
6
(By Delegate Kessel)
(Introduced January 25, 1994 ; referred to the
Committee on Constitutional Revision.)
Proposing an amendment to the Constitution of the State of West Virginia, amending article six thereof, by adding thereto a new section, designated section fifty-five, relating to the imposition or levy of new taxes or license fees; numbering and designating such proposed amendment; and providing a summarized statement of the purpose of such proposed amendment.
Resolved by the Legislature of West Virginia, two thirds of
the members elected to each House agreeing thereto:
That the question of ratification or rejection of an amendment to the Constitution of the State of West Virginia be submitted to the voters of the State at the next general election to be held in the year one thousand nine hundred ninety-four, which proposed amendment is that article six thereof be amended by adding thereto a new section, designated section fifty-five, to read as follows:
ARTICLE VI. THE LEGISLATURE
.
§
55. Imposition or levy of new taxes or license fees;
limitation
on increase of rate of taxes and license fees amendment
.
No tax or license fee may be imposed or levied except pursuant to an act of the Legislature adopted with the concurrence of three fifths of all members of each house.
This amendment shall not apply to any tax or license fee authorized by an act of the Legislature which has not taken full effect upon the effective date of this amendment.
The effective rate of any tax levied or license fee imposed may not be increased except pursuant to an act of the Legislature adopted with the concurrence of three fifths of all members of each house.
Further resolved,
That in accordance with the provisions of article eleven, chapter three of the code of West Virginia, one thousand nine hundred thirty-one, as amended, such proposed amendment is hereby numbered "Amendment No. 1" and designated as the "Imposition, Levy or Increase of Taxes or License Fees Amendment," and the purpose of the proposed amendment is summarized as follows: "To amend the State Constitution to require a vote of three fifths of all members of the House and Senate before the imposition, levy or increase of taxes or license fees."
NOTE: The purpose of this resolution is to require a vote of three fifths of all members of the House and Senate before the imposition, levy, or increase of taxes or license fees.
Section fifty-five, article six is new; therefore, strike-throughs and underscoring have been omitted.