Senate Bill No. 99
(By Senators Ross, Unger, Sharpe, Dempsey and Minard)
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[Introduced January 10, 2003; 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 three, 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
four, 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
five, 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.