H. B. 4617


(By Delegate L. Smith)

[Introduced February 22, 2002; referred to the

Committee on Finance.]





A BILL to amend and reenact section thirty-six, article twenty-seven, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to phasing out certain health provider taxes within three years.

Be it enacted by the Legislature of West Virginia:
That section thirty-six, article twenty-seven, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted 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 five hundred seventy-five thousandths percent; and
(2) Section sixteen of this article is reduced to one and eight-tenths percent; and
(3) Section seven of this article is reduced to four and ninety-five one hundredths 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 one and four-tenths percent; and
(2) Section sixteen of this article is reduced to one and six-tenths percent; and
(3) Section seven of this article is reduced to four and four-tenths 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 one and two hundred twenty-five thousandths percent; and
(2) Section sixteen of this article is reduced to one and four-tenths percent; and
(3) Section seven of this article is reduced to three and eighty-five hundredths percent.
(d) Effective the first day of July, two thousand four, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one and five-hundredths percent; and
(2) Section sixteen of this article is reduced to one and two tenths percent; and
(3) Section seven of this article is reduced to three and three-tenths percent.
(e) Effective the first day of July, two thousand five, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to eight hundred seventy-five thousandths percent; and
(2) Section sixteen of this article is reduced to one percent; and
(3) Section seven of this article is reduced to two and seventy-five hundredths percent.
(f) Effective the first day of July, two thousand six, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to seven-tenths percent; and
(2) Section sixteen of this article is reduced to eight-tenths percent; and
(3) Section seven of this article is reduced to two and two-tenths percent.
(g) Effective the first day of July, two thousand seven, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to five hundred twenty-five thousandths percent; and
(2) Section sixteen of this article is reduced to six-tenths percent; and
(3) Section seven of this article is reduced to one and sixty-five hundredths percent.
(h) Effective the first day of July, two thousand eight, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to thirty-five hundredths percent; and
(2) Section sixteen of this article is reduced to four-tenths percent; and
(3) Section seven of this article is reduced to one and one-tenth percent.
(i) Effective the first day of July, two thousand nine, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one hundred seventy-five thousandths percent; and
(2) Section sixteen of this article is reduced to two-tenths percent; and
(3) Section seven of this article is reduced to fifty-five hundredths percent.
(j) Effective the first day of July, two thousand ten three, one third of the tax imposed under sections four, five, six, seven, eight, nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen, seventeen, eighteen and nineteen of this article is shall be eliminated.
Effective the first day of July, two thousand four, one third of the tax imposed under sections four, five, six, seven, eight, nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen, seventeen, eighteen and nineteen of this article shall be eliminated.
Effective the first day of July, two thousand five, all of the tax imposed under the provisions of sections four, five, six, seven, eight, nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen, seventeen, eighteen and nineteen of this article shall be eliminated.
NOTE: The purpose of this bill is to phase out the health care provider tax over three years.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.