H. B. 2454

(By Delegates Leach, Douglas,
Staton and Hatfield)
[Introduced January 28, 1999; referred to the
Committee on Health and Human Resources then
Finance.]

A BILL to amend and reenact section three, article seventeen, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to increasing the excise tax on the sale and use of cigarettes.

Be it enacted by the Legislature of West Virginia:
That section three, article seventeen, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted to read as follows:
ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.

§11-17-3. Levy of tax; ratio.

For the purpose of providing revenue for the general revenue fund of the state, an excise tax is hereby levied and imposed on sales of cigarettes at the rate of ~~seventeen~~ sixty-seven cents on each twenty cigarettes or in like ratio on any part thereof. Only one sale of the same article shall be used in computing the amount of tax due hereunder.
NOTE: The purpose of this bill is to increase the excise tax on cigarettes from the current rate of seventeen cents per twenty cigarettes to sixty-seven cents per twenty cigarettes.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.