Senate Bill No. 60
(By Senators Ross, Minear, Helmick and Mitchell)
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[Introduced January 9, 2002; referred to the Committee
on Finance.]
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A BILL to amend article fifteen, 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-four, relating to the dedication of one
percent of the sales tax collected to the counties to be
used for any governmental purpose, including public
education; and providing that this be phased in over a
three-year period.
Be it enacted by the Legislature of West Virginia:
That article fifteen, 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-four, to read as follows:
ARTICLE 15. CONSUMERS SALES TAX.
§11-15-34. Dedication of certain proceeds to counties.
Notwithstanding any other section of this chapter to the
contrary, effective the first day of July, two thousand two, one
third of one percent of all proceeds of the tax imposed by this
article shall be distributed back to the counties in which they
were collected. Effective the first day of July, two thousand
three, two thirds of one percent of all proceeds of the tax
imposed by this article shall be distributed back to the
counties in which they were collected. Effective the first day
of July, two thousand four, and after that, one percent of all
proceeds of the tax imposed by this article shall be distributed
back to the counties in which they were collected. The proceeds
distributed may be used for any governmental purpose, including,
but not limited to, public education.
NOTE: The purpose of this bill is to require that one
percent of all sales tax collected be distributed back into the
county in which it was collected; and to provide that the funds
may be used for any governmental purpose, including, but not
limited to, public education. Distribution to the counties is
phased in over a three-year period.
This section is new; therefore, strike-throughs and
underscoring have been omitted.