H. B. 2670
(By Delegate Louisos)
[Introduced March 21, 1997; referred to the
Committee on Finance.]
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
three-a, relating to the imposition of a five percent tax on
all fees paid to attorneys; and creating a special fund for
the deposit of proceeds from the tax to be used to fund
public defender services.
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
three-a, to read as follows:
ARTICLE 15. CONSUMERS SALES TAX.
§11-15-3a. Imposition of tax on fees for legal services; amount of tax; allocation of proceeds from tax.
(a) For the privilege of selling and dispensing legal services
any attorney at law, practicing in this state shall collect from
any fee collected for legal services the tax as provided in
subsection (b) of this section, and shall pay the amount of tax
to the tax commissioner in accordance with the provisions of
subsection (c) of this section.
(b) Beginning on the first day of January, one thousand nine
hundred ninety-eight, a tax of five percent shall be imposed on
the gross proceeds from any fee collected by an attorney at law
practicing in this state. The fee shall be due and collectible
on a quarterly basis, with the first payment due and owing on the
fifteenth day of April, one thousand nine hundred ninety-eight.
(c) The tax imposed hereunder shall be reasonably allocated,
with allowance for refunds and net of reasonable costs of
administration, to and deposited by the tax commissioner in the
office of the treasurer, in the special account designated for
use by the office of public defender services for the payment of
costs associated with the administration of public defender
services.
NOTE: The purpose of this bill is to provide for a 5% tax on
all legal fees paid to lawyers to be paid into a special account
and to be used to fund public defender services.
Section three-a is new; therefore, strike-throughs and underscoring have been omitted.