Senate Bill No. 355
(By Senators Helmick, Ross, Claypole, Dalton, Chernenko,
Whitlow, Manchin, Sharpe, Anderson, Chafin, Withers, Blatnik
and Miller)
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[Introduced February 16, 1994; referred to the Committee
on Finance.]
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A BILL to amend article fifteen, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, by adding thereto a new section, designated section thirty-four, relating to the dedication of one percent of the sales tax collected to the counties to be used for any governmental purpose including public education.

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

ARTICLE 15. CONSUMERS SALES TAX.

§11-15-34. Dedication of certain proceeds to counties.
Notwithstanding any other section of this chapter to the contrary, beginning the first day of July, one thousand ninehundred ninety-four, one percent of all proceeds of the tax imposed by this article shall be distributed back to the counties in which they were collected. Such proceeds may be used for any governmental purpose, including, but not limited to, public education.

NOTE: The purpose of this bill is to require that one percent of all sales tax collected be distributed back into the county in which it was collected; and to provide that the funds may be used for any governmental purpose, including, but not limited to, public education.

Section thirty-four, article fifteen, chapter eleven is new; therefore, strike-throughs and underscoring have been omitted.