HOUSE JOINT RESOLUTION 109
(By Delegate
Hunt, By Request)
[Introduced February 9, 2000; referred to the Committee on
Constitutional Revision then Finance.]
Proposing an amendment to the Constitution of the State of West
Virginia, amending article ten thereof by adding thereto a
new section, designated section five-a, relating to taxes
and fees; providing that bills imposing a tax or license fee
and bills increasing the effective rate of any tax levied or
fee imposed may not be enacted unless the proposed tax or
fee is submitted to a statewide vote in which two thirds of
those persons voting vote in the affirmative for passage;
numbering and designating the proposed amendment; and
providing a summarized statement of the purpose of the
proposed amendment.
Resolved by the Legislature of West Virginia, two thirds of
the members elected to each house agreeing thereto:
That the question of ratification or rejection of an
amendment to the Constitution of the State of West Virginia be
submitted to the voters of the State at the next general election
to be held in the year two thousand, which proposed amendment is that article ten be amended by adding thereto a new section,
designated section five-a, to read as follows:
ARTICLE X. TAXATION AND FINANCE.
§5a. Two-thirds majority vote required for passage of bills
containing tax and fee increases.
(a) Bills imposing a tax or license fee and bills increasing
the effective rate of any tax levied or fee imposed may not be
enacted unless the proposed tax or fee is submitted to a
statewide vote in which two thirds of those persons voting vote
in the affirmative for passage.
(b) Prior to the beginning of each fiscal year, the
Legislature shall appropriate revenues to pay interest on any
debt for which it has pledged the state's faith and credit and
which interest is payable in the year for which the appropriation
is made and to pay the principal of the debt, payable in that
year, whether at maturity or otherwise. If state revenues are
not sufficient to pay the principal and interest on the debt when
due and payable, any revenues received by the state shall be
applied first to the payment of the principal and interest on the
debt. The Legislature may, by a simple majority vote of the
members of both houses present and voting in the affirmative,
enact a bill to impose or increase a tax or fee as necessary to
ensure that funds are available to pay the principal and interest on state debts when due and payable but it may not enact any
other bill to increase taxes or fees by simple majority vote.
The provisions of this section do not apply to any tax or
license fee authorized by an act of the Legislature enacted prior
to the ratification of this section by the voters.
Resolved further, That in accordance with the provisions of
article eleven, chapter three of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, such proposed
amendment is hereby numbered "Amendment No. 1" and designated as
the "Voter Approval for Passage of Tax Bill Amendment" and the
purpose of the proposed amendment is summarized as follows: "To
provide that bills imposing a tax or license fee or increasing a
tax or license fee may not be enacted unless the proposed tax or
fee is submitted to a statewide vote in which two thirds of those
persons voting vote in the affirmative for passage."
NOTE: The purpose of this joint resolution is to propose an
amendment to the Constitution to require that bills imposing a
tax or license fee and bills increasing the effective rate of any
tax levied or fee imposed may not be enacted unless the proposed
tax or fee is submitted to a statewide vote in which two thirds
of those persons voting vote in the affirmative for passage.
This section is new; therefore, strike-throughs and
underscoring have been omitted.