Senate Bill No. 663
(By Senator Snyder and Unger)
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[Introduced February 18, 2002; referred to the Committee
on Transportation; and then to the Committee on Finance.]
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A BILL to amend and reenact section four, article three, chapter
seventeen-a of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to abolishing the
privilege tax on the registration of certain motor vehicles;
imposing an annual road tax charge of twenty dollars on each
motor vehicle registered; and providing that this road tax be
collected by the county assessor to be paid into the state
road fund.
Be it enacted by the Legislature of West Virginia:
That section four, article three, chapter seventeen-a of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF
CERTIFICATES OF TITLE.
§17A-3-4. Application for certificate of title; annual road tax.
The tax for the privilege of certification of title created
under the provisions of this article is hereby abolished.
There is hereby imposed in its place an annual road tax on
each motor vehicle licensed in this state of twenty dollars. The
tax shall be collected annually by the county assessor of the
county in which the owner of the motor vehicle resides or maintains
a place of business. The proceeds from this tax shall be paid by
the assessor to the state road fund.
The tax commissioner shall propose rules for legislative
approval in accordance with the provisions of article three,
chapter twenty-nine-a of this code for certification of titles and
registration of motor vehicles, the application and collection of
the road tax and the administration of the purposes of this
section. The tax commissioner shall promulgate emergency rules
pursuant to the provisions of section fifteen, article three,
chapter twenty-nine-a of this code.
NOTE: The purpose of this bill is to abolish the privilege tax
on the registration of their motor vehicles and replace it with an
annual road tax of twenty dollars for each motor vehicle registered
and licensed in West Virginia.
This section has been completely rewritten; therefore,
strike-throughs and underscoring have been omitted.