H. B. 2321
(By Mr. Speaker, Mr. Kiss and Delegates Michael,
Doyle, Beane, Leach, Trump and L. White)
[Introduced February 19, 2001; referred to the
Committee on Finance.]
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 phasing out the health care provider
tax imposed on gross receipts of services performed by certain
practitioners.
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. Phase out and elimination of tax on services of individual practitioners.
(a) Effective the first day of July, two thousand one, the
rate of the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen,
eighteen and nineteen of this article is reduced to one and
thirty-one hundredths percent; and
(2) Section sixteen of this article is reduced to one and
one-half percent.
(b) Effective the first day of July, two thousand two, the
tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen,
eighteen and nineteen of this article is reduced to eighty-seven
one hundredths percent; and
(2) Section sixteen of this article is reduced to one percent.
(c) Effective the first day of July, two thousand three, the
tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen,
eighteen and nineteen of this article is reduced to forty-four one
hundredths percent; and
(2) Section sixteen of this article is reduced to one half
percent.
(d) Effective the first day of July, two thousand four, the
tax imposed under sections five, six, twelve, thirteen, fourteen,
sixteen, seventeen, eighteen and nineteen of this article is
eliminated.
NOTE: The purpose of this bill is to phase out the "health
care provider tax" by July, 2004, on gross receipts of providers of
chiropractic, dental, nursing, opticians', optometric, physicians',
podiatry, psychological and therapists' services.
This section is new; therefore, strike-throughs and
underscoring have been omitted.