BILL-Tax, Bingo
Senate Bill No. 213
(By Senators Manchin, Anderson, Grubb and Minard)
__________
[Introduced January 31, 1994; referred to the
Committee on Finance; and then to the
Committee on the Judiciary.]
__________
A BILL to amend and reenact section six, article seven, chapter
sixty-four of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to authorizing the
division of tax to promulgate legislative rules relating to
bingo.
Be it enacted by the Legislature of West Virginia:
That section six, article seven, chapter sixty-four of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO
PROMULGATE LEGISLATIVE RULES.
§64-7-6. Department of tax and revenue; division of tax; and
state tax commissioner.
(a) The legislative rules filed in the state register on the
fifth day of January, one thousand nine hundred eighty-four,
relating to the state tax commissioner (appraisal of property for
periodic statewide reappraisals for ad valorem property tax
purposes), are authorized with the amendments set forth below:
On page 8, section 11.04(b)(2), definition of "Active MiningProperty," at the end of the first paragraph following the
period, by adding the following: "In the application of the
herein provided valuation formula on 'active mining property,'
the appropriate formula calculation will be based upon the actual
market to which the coal from that tract and seam is currently
being sold, whether it is 'metallurgical' or 'steam'."
On page 9, section 11.04(b)(3), definition of "Active
Reserves," at the end of the subsection, following the period, by
adding the following: "In the application of the herein provided
valuation formula on 'active reserves,' the appropriate formula
calculation will be based upon the actual market to which the
coal from that tract and seam is currently being sold, whether it
is 'metallurgical' or 'steam'."
On page 11, section 11.04(b)(11), definition of "Mineable
Coal," by striking the subsection and substituting in lieu
thereof the following: "(11) Mineable Coal. Coal which can be
mined under present day mining technology and economics."
On page 25, section 11.04(c)(2)(C), entitled "Property Tax
Component," by striking the subsection and inserting in lieu
thereof the following: "(C) Property Tax Component -- This
component will be derived by multiplying the assessment rate by
the statewide average of tax rates on Class III property."
On page 30, section 11.04(c)(4), entitled "Valuation of
Mined-Out/Unmineable/Barren Coal Properties," by striking the
numbers "$5.00" and inserting in lieu thereof the following:
"$1.00."
On page 31, section 11.04(c)(5)(B), by striking the words
and numbers "Five Dollars ($5.00)" and inserting in lieu thereofthe following: "One Dollar ($1.00)."
On page 53, section 11.05(h) by striking the symbol and
figures "($5.00)" and inserting in lieu the following:
"($1.00)."
On page 73, section 11.06(h) by striking the symbol and
figures "$5.00" and inserting in lieu the following: "$1.00."
On page 81, section 11.07(e)(15)(B)(4) at the end of the
second sentence remove the period after the word "property" and
insert the words "unless the land is used for some other purpose
in which case it will be taxed according to its actual use."
On page 86, section 11.07(k) delete all of subsection (k).
On page 110, section 11.08(c)(4) by striking the symbol and
figures "$5.00" and inserting in lieu thereof the following:
"$1.00."
On page 111, section 11.08(c)(5)(B) by striking the symbol
and figures "$5.00" and inserting in lieu thereof the following:
"$1.00."
And,
On page 115, section 11.09(a)(3) in the first sentence,
insert after the word "land" the words "excluding farmland."
(b) The legislative rules filed in the state register on the
twenty-eighth day of September, one thousand nine hundred eighty-
four, relating to the state tax commissioner (estimated personal
income tax), are authorized with the amendments set forth below:
55.02(a)(2)(on page 182.2) line 18, after the word
"profession" strike the words "on his own account" and the
comma(,).
55.12(b)(1)(page 182.35) at the end of the section, changethe period to a comma, and add the following language: "and in
the case of a court appointed agent, a copy of the court order of
appointment is sufficient."
And,
55.12(c)(page 182.36) after the word "for," strike the word
"erroneous."
(c) The legislative rules filed in the state register on the
twenty-eighth day of September, one thousand nine hundred eighty-
four, modified by the state tax commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the fourteenth day of November,
one thousand nine hundred eighty-four, and on the twenty-first
day of March, one thousand nine hundred eighty-five, relating to
the state tax commissioner (estimated corporation net income
tax), are authorized.
(d) The legislative rules filed in the state register on the
twelfth day of March, one thousand nine hundred eighty-five,
relating to the state tax commissioner (identification and
appraisal of farmland subsequent to the base year of statewide
reappraisal), are authorized and directed to be promulgated with
the following amendments:
Title page, Subject; following the word "Farmland," insert
the words "and of Structures Situated Thereon."
Page i, Subject; following the word "Farmland," insert the
words "and of Structures Situated Thereon."
Page i, TABLE OF CONTENTS, Section 10; following the words
"Valuation of Farmland" add the words "and of Structures Situated
Thereon."
Page 10.1, Title; following the word "FARMLAND" insert the
words "AND STRUCTURES SITUATED THEREON."
Page 10.1, Section 10, Title; following the word "Farmland"
add the words "and Structures Situated Thereon."
Page 10.1, Section 10.01(b); following the word "farmland"
insert the words "and structures situated thereon."
Page 10.2, Section 10.02(a), first sentence; following the
word "farmland" insert the words "and structures situated
thereon."
Page 10.3, Section 10.02(b), first sentence; following the
word "farmland" insert the words "and structures situated
thereon." Delete the words "for purposes of the statewide
reappraisal."
Page 10.3, Section 10.02(b), last sentence; following the
word "farmland" insert the words "and structures situated
thereon."
Page 10.8, Section 10.04(5)(B), last sentence; delete the
period and add "or the incapability to be adapted to alternative
uses."
Page 10.9, Section 10.04(6), first sentence; following the
words "land currently being used" insert the words "as part of a
farming operation."
Page 10.9, Section 10.04(6), following the last sentence;
add the sentence "For the purposes of this definition,
'contiguous tracts' are farmlands which are in close proximity,
but not necessarily adjacent:
Provided,
That all such contiguous
tracts are operated as part of the same farm management plan."
Page 10.10, Section 10.04(8), is amended to read in itsentirety as follows:
"(8) Farm buildings. -- The term 'farm buildings' shall mean
structures which directly contribute to the operation of the
farm, and shall include tenant houses and quarters furnished farm
employees without rent as a part of the terms of their
employment."
Page 10.11, Section 10.04; delete the word "November" and
insert in lieu thereof the word "September." Delete the period
following the word "valuation" and add the words, "for the
assessment year beginning July first of each year."
Page 10.11, Section 10.04, insert the following subdivision:
"(12) Application Form: The application form required to be
filed with the assessor on or before September first of each year
shall require certification that the farm complies with criteria
set forth in Section 10.05(c) of these regulations, and renewal
applications from year to year shall be sufficient upon statement
certifying that no change has been made in the use of farm
property which would disqualify 'farm use' classification for
assessment purposes." Renumber the subdivisions of Section 10.04
following the new 10.04(12); formerly 10.04(12) through
10.04(28), to 10.04(13) through 10.04(29), respectively.
Page 10.14, Section 10.04(28) (formerly 10.04(27));
following the words "woodland products" insert a comma and the
words "such as nuts or fruits harvested" and add a comma
following the words "human consumption" on Page 10.15.
Page 10.16, Section 10.05, subsection (a), following the
words "land is used for farm purposes" by striking the period and
inserting in lieu thereof a colon and the following: "
Provided,
That the true and actual value of all farm used, occupied and
cultivated by their owners or bona fide tenants shall be arrived
at according to the fair and reasonable value of the property for
the purpose for which it is actually used regardless of what the
value of the property would be if used for some other purpose;
and that the true and actual value shall be arrived at by giving
consideration to the fair and reasonable income which the same
might be expected to earn under normal conditions in the locality
wherein situated, if rented:
Provided, however,
That nothing
herein shall alter the method of assessment of lands or minerals
owned by domestic or foreign corporations."
Page 10.16, Section 10.05(b), first clause; following the
words "following factors shall be" insert the words "indicative
of but not conclusive" and delete the word "considered."
Page 10.16, Section 10.05(b)(2); delete the period and add
the words "such as soil conservation, farmland preservation or
federal farm lending agencies."
Page 10.17, Section 10.05(b)(7); delete the section and
insert in lieu thereof the words "(7) Whether or not the farmer
practices 'custom farming' on the land in question."
Page 10.17, Section 10.05(b)(9); following the word "type"
add a comma and insert the word "utility."
Page 10.17, Section 10.05(b)(11), first sentence; following
the word "sales" insert the words "for nonfarm uses."
Page 10.17, Section 10.05(b)(12)(A); following the words
"part of" insert the words "or appurtenant to."
Page 10.17, Section 10.05(b)(12)(B); following the words
"contiguous to" insert the words "or operated in common with."
Page 10.18, Section 10.05, subsection (c), the first
sentence of which is amended in its entirety to read as follows:
"Qualifying farmland and the structures situated thereon shall be
subject to farm use valuation, with primary consideration being
given to the income which the property might be expected to earn,
in the locality wherein situate, if rented."
Page 10.18, Section 10.05(b)(12)(B); delete the semicolons
and the words "it was purchased at the same time as the tract so
used." Delete the period following the word "purposes" and add
the words "or any nonfarm use."
Page 10.19, Section 10.05(c)(2); following the words
"
Provided,
That no" delete the word "reason" and insert in lieu
thereof the words "individual event."
Page 10.20, Section 10.05(c)(4)(C); following the words
"(1,000) minimum production value" insert the words "or the small
farm five hundred dollars ($500) minimum production and sale."
Page 10.23, Section 10.05(d)(3)(B), third sentence;
following the word "If" insert the words "timber from." Delete
the period following the word "purpose" and add the words "or is
being converted to farm production uses."
Page 10.26, Section 10.05(f)(2) is amended in its entirety
to read as follows:
"(2) Farm buildings. -- Rental value of farm buildings and
other improvements on the farmland shall be valued by determining
the replacement cost of the building or structure by usual farm
construction practices, and farm labor standards and subtracting
therefrom depreciation.1 Both of these determinations shall be
made in accordance with the tax department's real propertyappraisal manual2 as filed in the state register in accordance
with chapter 29A of the code of West Virginia, 1931, as amended,
and as it relates to agricultural buildings and structures. One
(1) acre of land shall be assigned to all buildings as a unit
situate on the property, regardless of the actual acreage
occupied by such buildings and shall be appraised at its farm-use
valuation based on the highest class of farmland present on the
farm."
Page 10.28, Section 10.05(f)(3)(B)(1); following the words
"or more of the" insert the word "usual."
Page 10.28, Section 10.05(f)(3)(B)(2); following the words
"(50%) of the" insert the word "usual."
Page 10.29, Section 10.05(f)(3)(C)(1)(a); following the
words "(50%) or more of the" insert the word "usual."
Page 10.29, Section 10.05(f)(3)(C)(1)(b); following the
words "(50%) of the" insert the word "usual."
Page 10.31, Section 10.05(f)(3)(C)(2)(b); following the last
sentence insert the sentence "An individual employed other than
in farming is not an unincorporated business."
Page 10.35, Section 10.07, Title; following the word
"Farmland" insert the words "and Structures Situated Thereon."
Page 10.35, Section 10.07(a), first sentence; following the
word "farmland" insert the words "and structures situated
thereon."
And,
Page 10.46, Subject; following the word "Farmland" insert
the words "and Structures Situated Thereon."
(e) The legislative rules filed in the state register on thetwenty-second day of May, one thousand nine hundred eighty-five,
relating to the state tax commissioner (rules governing the
operation of a statewide electronic data processing system
network, to facilitate administration of the ad valorem property
tax on real and personal property), are authorized.
(f) The legislative rules filed in the state register on the
twenty-sixth day of March, one thousand nine hundred eighty-six,
relating to the state tax commissioner (listing of interests in
natural resources for the first statewide reappraisal; provision
for penalties), are authorized.
(g) The legislative rules filed in the state register on the
twenty-sixth day of March, one thousand nine hundred eighty-six,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twelfth day of February, one thousand nine
hundred eighty-seven, relating to the state tax commissioner
(review of appraisals by county commissions sitting as
administrative appraisal review boards), are authorized.
(h) The legislative rules filed in the state register on the
twenty-sixth day of March, one thousand nine hundred eighty-six,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twelfth day of February, one thousand nine
hundred eighty-seven, relating to the state tax commissioner
(review of appraisals by a circuit court on certiorari), are
authorized with the following amendment:
On page 3, §18.3.1 is stricken in its entirety and a new
§18.3.1 is inserted in lieu thereof to read as follows:
"18.3.1 Who May Request Review. -- The property owner, Tax
Commissioner, protestor or intervenor may request the county
commission to certify the evidence and remove and return the
record to the circuit court of the county on a writ of
certiorari. Parties to the proceeding wherein review by the
circuit court is sought shall pay costs and fees as they are
incurred:
Provided,
That the circuit court upon rendering
judgment or making any order may award costs to any party in
accordance with the provisions of W. Va. Code §53-3-5."
(i) The legislative rules filed in the state register on the
twenty-sixth day of March, one thousand nine hundred eighty-six,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twelfth day of February, one thousand nine
hundred eighty-seven, relating to the state tax commissioner
(administrative review of appraisals by the state tax
commissioner), are authorized.
(j) The legislative rules filed in the state register on the
eighteenth day of August, one thousand nine hundred eighty-six,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twelfth day of February, one thousand nine
hundred eighty-seven, relating to the state tax commissioner
(additional review and implementation of property appraisals),
are authorized.
(k) The legislative rules filed in the state register on the
eleventh day of August, one thousand nine hundred eighty-six,
relating to the state tax commissioner (guidelines for assessorsto assure fair and uniform personal property values), are
authorized.
(l) The legislative rules filed in the state register on the
eighteenth day of August, one thousand nine hundred eighty-six,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the tenth day of December, one thousand nine
hundred eighty-six, relating to the state tax commissioner
(registration of transient vendors), are authorized.
(m) The legislative rules filed in the state register on the
fourth day of February, one thousand nine hundred eighty-six,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the fourteenth day of January, one thousand
nine hundred eighty-seven, relating to the state tax commissioner
(business and occupation tax), are authorized.
(n) The legislative rules filed in the state register on the
fourteenth day of August, one thousand nine hundred eighty-seven,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the fourth day of November, one thousand nine
hundred eighty-seven, relating to the state tax commissioner
(telecommunications tax), are authorized.
(o) The legislative rules filed in the state register on the
fourteenth day of August, one thousand nine hundred eighty-seven,
relating to the state tax commissioner (business franchise tax),
are authorized.
(p) The legislative rules filed in the state register on theseventeenth day of August, one thousand nine hundred eighty-
seven, modified by the state tax commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twenty-second day of
January, one thousand nine hundred eighty-eight, relating to the
state tax commissioner (consumers sales and service tax and use
tax), are authorized.
(q) The legislative rules filed in the state register on the
fourteenth day of August, one thousand nine hundred eighty-seven,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the thirteenth day of January, one thousand
nine hundred eighty-eight, relating to the state tax commissioner
(appraisal of property for periodic statewide reappraisals for ad
valorem property tax purposes), are authorized.
(r) The legislative rules filed in the state register on the
fourteenth day of August, one thousand nine hundred eighty-seven,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twelfth day of January, one thousand nine
hundred eighty-eight, relating to the state tax commissioner
(severance tax), are authorized.
(s) The legislative rules filed in the state register on the
second day of September, one thousand nine hundred eighty-eight,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twenty-fourth day of February, one thousand
nine hundred eighty-nine, relating to the state tax commissioner(solid waste assessment fee), are authorized.
(t) The legislative rules filed in the state register on the
twelfth day of August, one thousand nine hundred eighty-eight,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twenty-first day of September, one thousand
nine hundred eighty-eight, relating to the state tax commissioner
(electronic data processing system network for property tax
administration), are authorized.
(u) The legislative rules filed in the state register on the
nineteenth day of September, one thousand nine hundred eighty-
eight, modified by the state tax commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twenty-fourth day of
February, one thousand nine hundred eighty-nine, relating to the
state tax commissioner (exemption of property from ad valorem
property taxation), are authorized.
(v) The legislative rules filed in the state register on the
sixteenth day of September, one thousand nine hundred eighty-
eight, modified by the state tax commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the thirteenth day of January,
one thousand nine hundred eighty-nine, relating to the state tax
commissioner (consumers sales and service tax and use tax), are
authorized.
(w) The legislative rules filed in the state register on the
twenty-third day of June, one thousand nine hundred eighty-nine,
relating to the state tax department (personal income tax), areauthorized.
(x) The legislative rules filed in the state register on the
twenty-ninth day of June, one thousand nine hundred eighty-nine,
relating to the state tax department (severance tax), are
authorized.
(y) The legislative rules filed in the state register on the
fourth day of August, one thousand nine hundred eighty-nine,
modified by the state tax department to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the eleventh day of December, one thousand nine
hundred eighty-nine, relating to the state tax department (solid
waste assessment fee), are authorized.
(z) The legislative rules filed in the state register on the
fourteenth day of August, one thousand nine hundred eighty-nine,
modified by the department of tax and revenue to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twelfth day of December, one
thousand nine hundred eighty-nine, relating to the department of
tax and revenue (business franchise tax), are authorized.
(aa) The legislative rules filed in the state register on
the eleventh day of August, one thousand nine hundred
eighty-nine, modified by the department of tax and revenue to
meet the objections of the legislative rule-making review
committee and refiled in the state register on the eleventh day
of December, one thousand nine hundred eighty-nine, relating to
the department of tax and revenue (business and occupation tax),
are authorized.
(bb) The legislative rules filed in the state register onthe fourteenth day of August, one thousand nine hundred
eighty-nine, modified by the department of tax and revenue to
meet the objections of the legislative rule-making review
committee and refiled in the state register on the nineteenth day
of January, one thousand nine hundred ninety, relating to the
department of tax and revenue (consumers sales and service tax
and use tax), are authorized with the amendments set forth below:
On page eight, Section 2.28, after the word "as" by
inserting the words "art, science,".
On pages eight and nine, Section 2.28.1, after the word
"intellectual" by deleting the word "or" and inserting in lieu
thereof the words "physical and".
On page nine, Section 2.28.2, by deleting the words "or
instruction."
On page nine, Section 2.28.2, after the word "training" by
adding the word "or".
On page nine, Section 2.28.2, by deleting the words "or any
portion of a school curriculum classified as physical education."
On page nine, by deleting all of Section 2.28.2.1.
On page nine, Section 2.28.2.2, by deleting the section
number.
On page nine, Section 2.28.2.2, by deleting the words "or
instruction."
On page nine, Section 2.28.2.2, after the word "training" by
adding the word "or".
On page nine, Section 2.28.2.2, after the word
"conditioning" by inserting a period and striking the remainder
of the sentence.
On page one hundred twelve, Section 59.2, after the words
"sales of the service of cremation" by adding the words "sales on
perpetual care trust fund deposits."
And,
On page one hundred twenty-eight, Section 91.2, after the
words "include food" by inserting the following: ", as defined
in section 2.30 of this rule,".
(cc) The legislative rules filed in the state register on
the eleventh day of August, one thousand nine hundred
eighty-nine, modified by the department of tax and revenue to
meet the objections of the legislative rule-making review
committee and refiled in the state register on the eleventh day
of December, one thousand nine hundred eighty-nine, relating to
the department of tax and revenue (motor carrier road tax), are
authorized.
(dd) The legislative rules filed in the state register on
the eleventh day of August, one thousand nine hundred
eighty-nine, modified by the department of tax and revenue to
meet the objections of the legislative rule-making review
committee and refiled in the state register on the eleventh day
of December, one thousand nine hundred eighty-nine, relating to
the department of tax and revenue (gasoline and special fuel
excise tax), are authorized.
(ee) The legislative rules filed in the state register on
the eleventh day of August, one thousand nine hundred
eighty-nine, modified by the department of tax and revenue to
meet the objections of the legislative rule-making review
committee and refiled in the state register on the eleventh dayof December, one thousand nine hundred eighty-nine, relating to
the department of tax and revenue (corporation net income tax),
are authorized.
(ff) The legislative rules filed in the state register on
the eleventh day of August, one thousand nine hundred
eighty-nine, modified by the department of tax and revenue to
meet the objections of the legislative rule-making review
committee and refiled in the state register on the eleventh day
of December, one thousand nine hundred eighty-nine, relating to
the department of tax and revenue (soft drinks tax), are
authorized.
(gg) The legislative rules filed in the state register on
the twenty-first day of February, one thousand nine hundred
ninety-one, relating to the state tax commissioner (business
investment and jobs expansion tax credit, corporations
headquarters relocation tax credit, and small business tax
credit), are authorized.
(hh) The legislative rules filed in the state register on
the twentieth day of December, one thousand nine hundred ninety,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twenty-sixth day of April, one thousand
nine hundred ninety-one, relating to the state tax commissioner
(valuation of timberland and managed timberland), are authorized.
(ii) The legislative rules filed in the state register on
the twenty-second day of April, one thousand nine hundred
ninety-one, modified by the state tax commissioner to meet the
objections of the legislative rule-making review committee andrefiled in the state register on the sixteenth day of September,
one thousand nine hundred ninety-one, relating to the state tax
commissioner (bingo rules and regulations), are authorized.
(jj) The legislative rules filed in the state register on
the thirty-first day of July, one thousand nine hundred
ninety-one, modified by the state tax commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the sixteenth day of September,
one thousand nine hundred ninety-one, relating to the state tax
commissioner (property transfer tax), are authorized.
(kk) The legislative rules filed in the state register on
the eighth day of August, one thousand nine hundred ninety-one,
modified by the division of tax to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the seventh day of January, one thousand nine hundred
ninety-two, relating to the division of tax (municipal business
and occupation tax), are authorized with the amendments set forth
below:
On page forty-six, section 2g, by striking out all of
subsection 2g.3;
And,
On pages forty-six and forty-seven, by renumbering the
remaining subsections.
(ll) The legislative rules filed in the state register on
the eighth day of August, one thousand nine hundred ninety-one,
modified by the division of tax to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the tenth day of January, one thousand nine hundredninety-two, relating to the division of tax (soft drinks tax),
are authorized with the amendments set forth below:
On page six, subsection 5.2, in the section heading, by
striking out the word "breakfast" and inserting in lieu thereof
"certain bottled";
And,
On page six, subsection 5.2, after the word "mixes" by
inserting the words "low-alcoholic brewed beverages such as near
beer."
(mm) The legislative rules filed in the state register on
the eighth day of August, one thousand nine hundred ninety-one,
modified by the division of tax to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the tenth day of January, one thousand nine hundred
ninety-two, relating to the division of tax (corporation net
income tax), are authorized with the amendment set forth below:
On page twelve, subdivision 6.4.3, by striking out all of
subdivision 6.4.3.
(nn) The legislative rules filed in the state register on
the eighteenth day of June, one thousand nine hundred ninety-one,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the tenth day of January, one thousand nine
hundred ninety-two, relating to the state tax commissioner
(appraisal of producing and reserve oil and natural gas property
for periodic statewide reappraisals for ad valorem property tax
purposes), are authorized.
(oo) The legislative rules filed in the state register onthe ninth day of August, one thousand nine hundred ninety-one,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the tenth day of January, one thousand nine
hundred ninety-two, relating to the state tax commissioner
(severance tax), are authorized.
(pp) The legislative rules filed in the state register on
the eighth day of August, one thousand nine hundred ninety-one,
modified by the division of tax to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the tenth day of January, one thousand nine hundred
ninety-two, relating to the division of tax (business franchise
tax), are authorized.
(qq) The legislative rules filed in the state register on
the eighth day of August, one thousand nine hundred ninety-one,
modified by the division of tax to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the tenth day of January, one thousand nine hundred
ninety-two, relating to the division of tax (exceptions to
confidentiality of taxpayer information and disclosure of certain
taxpayer information), are authorized.
(rr) The legislative rules filed in the state register on
the ninth day of August, one thousand nine hundred ninety-one,
modified by the division of tax to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the thirteenth day of January, one thousand nine
hundred ninety-two, relating to the division of tax (consumers
sales and service tax and use tax), are authorized with theamendments set forth below:
On page six, by deleting all of subdivisions 2.25.2 and
2.25.4;
On page six, subsection 2.25 by renumbering the remaining
subdivisions;
On page forty-five, paragraph 8.1.1.1, after the words
"licensed social workers", by inserting "enrolled agents,
professional foresters,";
On page forty-five, paragraph 8.1.1.1, after the word
"electricians", by striking out the words "enrolled agents";
On page forty-five, paragraph 8.1.1.1, after the word
"musicians" by striking out the word "auctioneers,";
On page fifty-six, subdivision 9.2.19, after the word "laws"
by striking out the colon and inserting the following ", such as,
for example, sales by credit unions under W. Va. Code §31-10-33
the sale of services by owners, trainers or jockeys which are
essential to the effective conduct of a horse or dog racing
meeting under W. Va. Code §19-23-12, or the commission of an
auctioneer licensed under W. Va. Code §19-2C-1 et seq.:";
On page one hundred five, subsection 33.5, by striking out
the words "child care";
On page one hundred ten, subsection 38.1 after the words
"daily charge.", by inserting the following sentence: "The daily
charge subject to the consumers sales and service tax does not
include complimentary items such as shampoo, coffee and
newspapers given to guests by hotels and motels.";
On page one hundred forty-three, subsection 86.1, after the
word "auctioneer" by inserting the following "licensed under W.Va. Code §19-2C-1 et seq.";
On page one hundred forty-three, subsection 86.1, after the
word "is" by inserting the word "not";
On page one hundred forty-three, subsection 86.2 after the
word "tax" by inserting the following "on the full sales price of
the sales";
On page one hundred forty-three, subsection 86.3, in the
last sentence after the word "services" by inserting the
following "by an auctioneer not licensed in accordance with the
W. Va. Code §19-2C-1 et seq.";
On page one hundred forty-three, subsection 86.3, in the
last sentence after the word "sold" by striking out the period
and adding the following ":
Provided,
That an auctioneer
licensed in accordance with W. Va. Code §19-2C-1 et seq. is not
required to collect sales tax on such fees or commissioners.";
And,
On page one hundred forty-three, subsection 86.4, by
striking out the first sentence and inserting, in lieu thereof,
the following sentence: "An auctioneer is taxable on all of his
or her purchases except purchases for resale."
(ss) The legislative rules filed in the state register on
the eighteenth day of September, one thousand nine hundred
ninety-two, relating to the division of tax (bingo), are
authorized.
(tt) The Legislature hereby authorizes and directs the
division of tax to amend its rule relating to consumers sales and
service tax and use tax which were filed in the code of state
regulations (110 CSR 15) on the twenty-seventh day of April, onethousand nine hundred ninety-two, with the following amendments:
On page fifty-eight, by striking out all of subparagraph
9.3.4.3.d and by renumbering the remaining subparagraph.; and,
On page one hundred eight, section 38.1, after the words
"daily charge." by striking out the words "The daily charge
subject to the consumers sales and service tax does not include
complimentary items such as shampoo, coffee and newspapers given
to guests by hotels and motels." and inserting in lieu thereof
the following:
"Notwithstanding the fact that persons engaged in the
rendering of a service are required to pay tax on their purchases
for use and/or consumption in rendering such services, the
purchase by hotels, motels, tourist homes and rooming houses of
complimentary items such as shampoos, coffee and newspapers given
to guests by such hotels, motels, tourist homes and rooming
houses are not taxable."
(uu) The legislative rules filed in the state register on
the thirteenth day of August, one thousand nine hundred
ninety-three, relating to the division of tax (bingo), are
authorized.
NOTE: The purpose of this bill is to authorize the Division
of Tax to promulgate legislative rules relating to bingo.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.