SENATE CONCURRENT RESOLUTION NO. 36
(Originating in the Committee on Finance)
Requesting the joint committee on government and finance to make
a study of state and local taxation of telecommunications
businesses doing business in West Virginia.
Whereas, Congress recently enacted telecommunications
reform legislation which deregulates telecommunications business
and promotes competition; and
Whereas, Changes in telecommunications services, the means
by which the services are delivered and by whom the services are
delivered, is anticipated to change as a direct result of the
federal reform; and
Whereas, West Virginia's state and local taxation of
telecommunications businesses, their property and services is
largely based upon how the businesses have historically been
regulated or not regulated, and on the type of
telecommunications service provided, and, as a direct result of
enactment of federal telecommunications reform legislation, West
Virginia's state and local taxes on telecommunications businesses may no longer be fair, stable or efficiently
administered; and
Whereas, Before any changes in state and local taxation of
telecommunications businesses can be fairly considered, there
must first be an analysis of what, if any, changes are needed to
promote tax fairness, ease of compliance and ease of
administration; therefore, be it
Resolved by the Legislature of West Virginia:
That the joint committee on government and finance be
requested to create an intergovernmental study commission; and,
be it
Further Resolved, That the commission shall consist of nine
members; three to be appointed by the president of the Senate,
with no more than two of the Senate members to be from the same
political party; three members to be appointed by the speaker of
the House of Delegates, with no more than two of the House of
Delegates members to be of the same political party; and three
members appointed by the governor to represent private citizens.
The private citizen members should include persons with
background, knowledge or experience in taxation, economics,
current conditions of telecommunications businesses or other
activities fundamental to the telecommunications business environment; and other persons found eligible by the appointing
authority because of sound judgment and deep interest may be
appointed as private citizen members; and, be it
Further Resolved, That the commission shall also consist of
six members representing local governments, three of whom shall
represent the interests of counties and three of whom shall
represent the interests of municipalities. The governor,
president of the Senate and speaker of the House of Delegates
will each appoint two representatives, one from municipal
government and one from county government; and, be it
Further Resolved, That the commission is hereby requested
to review, examine and study the present state and local
taxation of telecommunications businesses in West Virginia and
make recommendations on how the statutes of West Virginia
related to the taxation of telecommunications businesses should
be amended to increase fairness, ease of administration, ease of
compliance and prevent loss of revenue; and, be it
Further Resolved, That the commission shall select one of
its members as chairman, one as vice chairman and other officers
as it considers appropriate. Vacancies on the commission shall
be promptly filled by the original appointing authority; and, be
it
Further Resolved, That the commission may employ such
professional, clerical and technical assistants as it considers
necessary in order to perform its duties and may request
information from any state, county or municipal officer or
agency in order to assist the commission in the performance of
its duties; and, be it
Further Resolved, That the commission shall meet in
Charleston or elsewhere, as it may consider necessary or
appropriate, and it shall convene at least bimonthly and at such
other times as its duties may require. The first meeting shall
be called jointly by the president of the Senate and the speaker
of the House of Delegates, one of whom shall preside temporarily
and until a chairman is elected; and, be it
Further Resolved, That the joint committee on government
and finance report to the Legislature at the interim sessions of
the Legislature, one thousand nine hundred ninety-six, with
respect to the progress of its activities, programs and plans of
the commission towards the development of recommendations; and
a final report of the commission shall be submitted to the
regular session of the Legislature, 1997, on its findings,
conclusions and recommendations, together with drafts of any
legislation necessary to effectuate its recommendations, unless the existence of the telecommunications tax study commission is
continued by resolution or other action of the joint committee
on government and finance; and, be it
Further Resolved, That the expenses necessary to conduct
this study, to prepare a report and to draft necessary
legislation be paid from legislative appropriations to the joint
committee on government and finance.