H. B. 2163
(By Delegates Doyle and Manuel)
[Introduced February 14, 2001; 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 article 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 article 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.