H. B. 3309
(By Mr. Speaker, Mr. Kiss and Delegates
R. M. Thompson, Susman, Mahan and Sumner)
[Introduced January 11, 2006; referred to the
Committee on Finance.]
A BILL to amend and reenact §11-13-2 of the Code of West Virginia,
1931, as amended; and to amend said code by adding thereto a
new section, designated §29-12-13a, all relating to exempting
mental-health retardation centers from payment of the
privilege tax; and providing that mental-health retardation
centers are covered by the Board of Risk and Insurance
Management without the requirement to pay a premium.
Be it enacted by the Legislature of West Virginia:
That §11-13-2 of the Code of West Virginia, 1931, as amended,
be amended and reenacted; and, to amend said code by adding thereto
a new section, designated §29-12-13a, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 13. BUSINESS AND OCCUPATION TAX.
§11-13-2. Imposition of privilege tax.
(a) Imposition of tax. - There is hereby levied and shall be collected annual privilege taxes against the persons, on account of
their business and other activities, and in the amount to be
determined by the application of rates against the measures of tax
as set forth in sections two-d, two-e, two-f, two-m, two-n and
two-o of this article: Provided, That, notwithstanding any
provision of this code to the contrary, mental health-mental
retardation centers as provided in article two-a, chapter
twenty-seven of this code, are exempt from the imposition of tax
provided in this article.
(b) If any person liable for any tax under section two-m shall
ship or transport his or her products or any part thereof out of
the state without making sale of such products, the value of the
products in the condition or form in which they exist immediately
before transportation out of the state shall be the basis for the
assessment of the tax imposed in the applicable section, except in
those instances in which another measure of the tax is expressly
provided. The Tax Commissioner shall prescribe equitable and
uniform rules for ascertaining the value.
(c) In determining value, however, as regards sales from one
to another of affiliated companies or persons, or under other
circumstances where the relation between the buyer and seller is
such that the gross proceeds from the sale are not indicative of
the true value of the subject matter of the sale, the Tax
Commissioner shall prescribe uniform and equitable rules for determining the value upon which the applicable privilege tax shall
be levied, corresponding as nearly as possible to the gross
proceeds from the sale of similar products of like quality or
character where no common interest exists between the buyer and
seller but the circumstances and conditions are otherwise similar.
CHAPTER 29. MISCELLANEOUS BOARDS AND OFFICERS.
ARTICLE 12. STATE INSURANCE.
§29-12-13a. Mental health-mental retardation centers exempt from
payment of premiums.
Notwithstanding any other provision of this code to the
contrary, mental health-mental retardation centers provided under
the provisions of article two-a, chapter twenty-seven of this code
are exempt from the payment of any premium under the provisions of
this article and are otherwise subject to the protections and
coverages of this article.