H. B. 2408
(By Delegates Doyle and Manuel)
[Introduced January 27, 1999; referred to the
Committee on Finance.]
A BILL to amend and reenact section twelve, article twenty-three,
chapter nineteen of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to the
imposition of tax under articles twelve, thirteen or fifteen
on the income or receipts or expenditures for goods and
services of any and every kind whatsoever of owners,
trainers or jockeys directly arising from their services
which are essential to the effective conduct of a horse or
dog racing meeting.
Be it enacted by the Legislature of West Virginia:
That section twelve, article twenty-three, chapter nineteen
of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted to read as
follows:
ARTICLE 23. HORSE AND DOG RACING.
§19-23-12. License to be in lieu of all other license, etc.,
taxes; exception.
The license tax imposed in section ten of this article shall
be in lieu of all other license, income, excise, special or
franchise taxes of this state, and no county or municipality or
other political subdivision of this state shall be empowered to
levy or impose any license, income, pari-mutuel, excise, special
or franchise tax on any racing association engaged in the
business of conducting a horse or dog race meeting at which horse
or dog races are run for purses under the jurisdiction of and
being licensed by the racing commission, or on the operation or
maintenance of the pari-mutuel system of wagering, or on the sale
of any commodity during a horse or dog race meeting at which
horse or dog races are run, or at any such horse or dog racetrack
nor shall there be, hereafter, any imposition of tax pursuant to
articles twelve, thirteen or fifteen of chapter eleven of this
code on the income or receipts or expenditures for goods and
services of any and every kind whatsoever of owners, trainers or
jockeys directly arising from their services which are essential
to the effective conduct of a horse or dog racing meeting:
Provided, That the foregoing provisions of this section shall in
no way affect, abridge or abolish the authority of a municipality to impose the license tax authorized by the provisions of section
eight, article thirteen, chapter eight of this code.
NOTE: The purpose of this bill is to clarify the exemption
from imputation of tax pursuant to article twelve, thirteen or
fifteen of chapter eleven of this code on income or receipts of
owners, trainers or jockeys directly arising from their services
which are essential to the effective conduct of a horse or dog
racing meeting to expenditures for goods and services of any and
every kind whatsoever directly arising from their services which
are essential to the effective conduct of a horse or dog racing
meeting.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.