ENROLLED
Senate Bill No. 521
(By Senators Prezioso and Edgell)
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[Passed March 11, 1999; in effect from passage.]
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AN ACT to amend chapter fifteen of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, by adding
thereto a new article, designated article one-h, relating to
authorizing the adjutant general to establish morale,
welfare and recreation facilities at Camp Dawson;
authorizing the establishment of an enterprise; exempting
sales of goods at the facilities from the consumer sales
tax; authorizing the promulgation of regulations; limiting
the use of the facilities to specific groups; and limiting
the use of proceeds to Camp Dawson improvements.
Be it enacted by the Legislature of West Virginia:
That chapter fifteen of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, be amended by
adding thereto a new article, designated article one-h, to read
as follows:
ARTICLE 1H. MORALE, WELFARE AND RECREATION FACILITIES.
§15-1H-1. Definitions.
As used in this article:
(1) "Camp Dawson" means the state military reservation
located near Kingwood, Preston County, West Virginia, and any
training areas, ranges or facilities located on or about the
reservation used for military purposes.
(2) "Morale, welfare and recreation facility" means any post
exchange, canteen, barber shop, fitness center, snack bar,
transient housing, billeting operation, laundry or similar
facility, the purpose of which is to enhance the morale and
welfare of military personnel.
(3) "Nonappropriated fund instrumentality" means an
enterprise operated exclusively with funds derived from sales or
user fees, which receives no legislative appropriations for its
operations.
(4) "Nonappropriated fund employee" means an employee of a
nonappropriated fund instrumentality, who is not an employee of
the state.
§15-1H-2. Morale, welfare and recreation facilities upon Camp
Dawson; nonappropriated fund instrumentalities.
(a) The adjutant general is authorized to establish morale,
welfare and recreation facilities upon Camp Dawson as in his or
her judgment may be necessary and proper for military purposes.
(b) Notwithstanding any other provision of this code to the
contrary, the adjutant general is authorized to establish a
nonappropriated fund instrumentality for the purpose of operating
the morale, welfare and recreation facilities.
(c) A nonappropriated fund instrumentality established under
this section may:
(1) Contract for goods and services;
(2) Hire employees under terms and conditions as it may
negotiate, subject only to applicable state and federal labor
laws; and
(3) Establish a system of bookkeeping, accounting and
auditing procedures for the proper handling of funds derived from
its operations.
(d) A nonappropriated fund instrumentality established under
this section is solely responsible for its operations. No debt
of the nonappropriated fund instrumentality is a debt of the
state. No action of the nonappropriated fund instrumentality is
an action of the state, nor does it obligate the state in any
manner.
§15-1H-3. Regulations.
The adjutant general shall promulgate regulations for the
operation of morale, welfare and recreation facilities and any
nonappropriated fund instrumentality established under this
article.
§15-1H-4. Use of funds.
All proceeds derived from the operation of the morale,
welfare and recreation facilities on Camp Dawson shall, after the
payment of operating expenses, notwithstanding any provision of
this code to the contrary, be used exclusively for the
improvement of Camp Dawson.
§15-1H-5. Sales to be tax exempt.
SB521 HFA MICHAEL 3/10
Delegate Michael moves to amend the bill on page four,
section five, by striking out lines one through three and
inserting in lieu thereof the following:
"Any sales of goods made by a canteen or snack bar facility
on a state reservation or state training facility under the
jurisdiction of the adjutant general are exempt from the payment
of state consumers sales taxes pursuant to the provisions of
article fifteen, chapter eleven of this code."Any sales of goods made by a canteen or snack bar facility
upon Camp Dawson are exempt from the payment of state consumers
sales taxes pursuant to the provisions of article fifteen,
chapter eleven of this code."SB521 H FIN AM 3/8
The Committee on Finance moves to amend the bill on page 4,
section five, by striking out lines 1 through 3 and inserting in
lieu thereof the following:
"Any sales of goods made by a canteen or snack bar facility
upon Camp Dawson are exempt from the payment of state consumer
sales taxes pursuant to the provisions of article fifteen,
chapter eleven of this code."§15-1H-6. Limitation on sales.
Use of the morale, welfare and recreation facilities
provided for in this article are limited to:
(1) Active and reserve component members of the armed forces
of the United States;
(2) Persons retired from the armed forces of the United
States;
(3) Dependents of service members or retirees;
(4) Civilian employees of the department of defense; and
(5) Employees of the adjutant general's department.