Senate Bill No. 392
(By Senator Craigo)
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[Introduced February 4, 1998; referred to the Committee
on Finance.]
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A BILL to amend and reenact section six, article thirteen,
chapter eight of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to the
municipal amusement tax; and raising the cap on such tax.
Be it enacted by the Legislature of West Virginia:
That section six, article thirteen, chapter eight of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 13. TAXATION AND FINANCE.
§8-13-6. Amusement tax.
Every municipality shall have has the plenary power and
authority to levy and collect an admission or amusement tax upon
any public amusement or entertainment conducted within the
corporate limits thereof of the municipality for private profit or gain. The tax shall be levied upon the purchaser and added to
and collected by the seller with the price of admission, or other
charge for the amusement or entertainment. The tax shall not
exceed two ten percent of the admission price or charge, but a
tax of one cent may be levied and collected in any case.
Any ordinance imposing such the tax shall contain reasonable
rules and regulations governing the collection thereof of the tax
by the seller and the method of his or her payment and accounting
therefor for the tax to the municipality.
NOTE: The purpose of this bill is to increase from 2% to
10% the cap on the municipal amusement tax.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicate new language that
would be added.