Senate Bill No. 480
(By Senators Snyder, Kessler, Deem, Scott, Walker, White,
Hunter, Anderson, Ball, Bowman, McKenzie, Ross and Schoonover)
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[Introduced February 12, 1998; referred to the
Committee on Finance.]
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A BILL to amend article twenty-seven, 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-six, relating to reducing and abolishing, through a
four-year phase-out period, health provider taxes imposed
upon providers of ambulatory surgical centers, chiropractic
services, dental services, emergency ambulance service,
independent laboratory or X-ray services, intermediate care
facility services for the mentally retarded, nursing
services, opticians' services, optometric services,
physicians' services, podiatry services, psychological
services and therapists' services.
Be it enacted by the Legislature of West Virginia:
That article twenty-seven, 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-six,to read as follows:
ARTICLE 27. HEALTH CARE PROVIDER TAXES.
§11-27-36. Reduction and abolishment of taxes.
Taxes imposed by sections four, five, six, seven, eight,
ten, twelve, thirteen, fourteen, sixteen, seventeen, eighteen and
nineteen of this article shall be reduced and abolished according
to the following schedule:
(a) On the first day of July, one thousand nine hundred
ninety-nine, the said taxes shall be reduced to seventy-five
percent of the rate in effect at the time of passage of this
section; and
(b) On the first day of July, two thousand, the said taxes
shall be reduced to fifty percent of the rate in effect at the
time of passage of this section; and
(c) On the first day of July, two thousand one, the said
taxes shall be reduced to twenty-five percent of the rate in
effect at the time of passage of this section; and
(d) On the first day of July, two thousand two, the said
taxes shall be abolished.
NOTE: The purpose of this bill is to phase out taxes
imposed on certain health care providers over four years
beginning on July 1, 1999.
This section is new; therefore, strike-throughs and
underscoring have been omitted.