H. B. 3186
(By Delegates Warner and Boggs)
[Introduced February 21, 2003; referred to
the Committee on Finance.]
A BILL to amend chapter eleven of the code of West Virginia, one
thousand nine hundred thirty-six, as amended, by adding
thereto a new article, designated article twelve-a, relating
to imposing a tax on railroads on fees collected from public
and quasi-public utilities; and specifying effective date.
Be it enacted by the Legislature of West Virginia:
That chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-six, as amended, by adding thereto a new
article, designated article twelve-a, to read as follows:
ARTICLE 12A. TAX ON CERTAIN FEES RECEIVED BY RAILROADS.
§11-12A-1. Imposition of tax; effective date.
For any tax year beginning on and after the first day of
January, two thousand three, every railroad company subject to the
provisions of article two, chapter thirty-one of this code shall be
subject to an excise tax on certain fees as herein provided.
There is hereby imposed on every railroad company subject to
the provisions of article two, chapter thirty-one of this code an
excise tax in the amount of three hundred fifty percent on all
fees, costs and expenses paid to the railroad company by any public
or quasi-public utility, including public service districts, for
any permit fee, engineering fee or any other cost or costs charged
by the railroad company in conjunction with the any line or service
of the public or quasi-public utility, including public service
districts crossing any track or tracks of the railroad company.
The tax commissioner shall prescribe forms for returns, and
may propose legislative rules for legislative approval pursuant to
the provisions of article three, chapter twenty-nine-a of this
The return shall be due within ten days following the end of
a calendar quarter. The commissioner shall impose a penalty in the
amount of double the tax due in the event of late filing or late
payment of this tax.
NOTE: The purpose of this bill is to impose an excise tax upon
certain fees collected by railroad companies.
This article is new; therefore underlining and strike-throughs
have been omitted.