A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §7-5B-1, §7-5B-2, §7-5B-3, §7-5B-4, §7-5B-5, §7-5B-6 and §7-5B-7; to amend said code by adding thereto a new article, designated §8-13D-1, §8-13D-2, §8-13D-3, §8-13D-4, §8-13D-5, §8-13D-6 and §8-13D-7; to amend said code by adding thereto a new section, designated §11-1C-1c; to amend said code by adding thereto a new section, designated §11-5-15; to amend and reenact §11-6-13, §11-6-14, §11-6-15, §11-6-18, §11-6-19, §11-6-20, §11-6-21, §11-6-22 and §11-6-23 of said code; to amend said code by adding thereto a new section, designated §11-6D-9; to amend said code by adding thereto a new section, designated §11-6F-7; to amend said code by adding thereto four new sections, designated §11-8-1a, §11-8-2a, §11-8-3a and §11-8-23a; to amend and reenact §11-8-4, §11-8-5, §11-8-6, §11-8-6a, §11-8-6b, §11-8-6c, §11-8-6d, §11-8-6e, §11-8-6f, §11-8-12, §11-8-12a, §11-8-13, §11-8-16, §11-8-17 and §11-8-24 of said code; to amend and reenact §11-9-2 of said code; to amend and reenact §11-10-3 of said code; to amend said code by adding thereto a new section, designated §11-10-11b; to amend and reenact §11-12-1, §11-12-26 and §11-12-75 of said code; to amend and reenact §11-13-2e and §11-13-2o of said code; to amend and reenact §11-13A-2, §11-13A-3 and §11-13A-20a of said code; to amend and reenact §11-13B-3 of said code; to amend said code by adding thereto a new section, designated §11-13B-19; to amend said code by adding thereto a new section, designated §11-13C-17; to amend said code by adding thereto a new section, designated §11-13D-11; to amend said code by adding thereto a new section, designated §11-13E-8; to amend said code by adding thereto a new section, designated §11-13F-6; to amend said code by adding thereto a new section, designated §11-13G-6; to amend said code by adding thereto a new section, designated §11-13J-13; to amend said code by adding thereto a new section, designated §11-13K-7; to amend said code by adding thereto a new section, designated §11-13N-13; to amend said code by adding thereto a new section, designated §11-13Q-22; to amend said code by adding thereto a new section, designated §11-13R-13; to amend said code by adding thereto a new section, designated §11-13S-11; to amend said code by adding thereto a new section, designated §11-15-34; to amend said code by adding thereto a new section, designated §11-15A-30; to amend said code by adding thereto a new article, designated §11-15C-1, §11-15C-2, §11-15C-3, §11-15C-4, §11-15C-5, §11-15C-6, §11-15C-7, §11-15C-8, §11-15C-9, §11-15C-10, §11-15C-11, §11-15C-12, §11-15C-13, §11-15C-14, §11-15C-15, §11-15C-16, §11-15C-17, §11-15C-18, §11-15C-19, §11-15C-20, §11-15C-21, §11-15C-22, §11-15C-23, §11-15C-24, §11-15C-25 and §11-15C-26; to amend said code by adding thereto a new section, designated §11-19-13; to amend said code by adding thereto two new sections, designated §11-21-8i and §11-21-96; to amend said code by adding thereto a new article, designated §11-21A-1, §11-21A-2, §11-21A-3, §11-21A-4, §11-21A-5, §11-21A-6, §11-21A-7, §11-21A-8, §11-21A-9, §11-21A-10, §11-21A-11, §11-21A-12, §11-21A-13, §11-21A-14, §11-21A-15, §11-21A-16, §11-21A-17, §11-21A-18, §11-21A-19, §11-21A-30, §11-21A-31, §11-21A-32, §11-21A-33, §11-21A-34, §11-21A-35, §11-21A-36, §11-21A-37, §11-21A-38, §11-21A-51, §11-21A-52, §11-21A-53, §11-21A-54, §11-21A-55, §11-21A-56, §11-21A-57, §11-21A-58, §11-21A-59, §11-21A-60, §11-21A-61, §11-21A-71, §11-21A-72, §11-21A-73, §11-21A-74, §11-21A-75, §11-21A-76, §11-21A-77, §11-21A-78, §11-21A-79, §11-21A-80 and §11-21A-81; to amend said code by adding thereto a new section, designated §11-23-29; to amend said code by adding thereto two new sections, designated §11-24-23h and §11-24-43; to amend said code by adding thereto a new section, designated §11-27-37; to amend said code by adding thereto a new article, designated §11-28-1, §11-28-2, §11-28-3, §11-28-4, §11-28-5, §11-28-6, §11-28-7, §11-28-8, §11-28-9, §11-28-10, §11-28-11, §11-28-12, §11-28-13, §11-28-14, §11-28-15, §11-28-16, §11-28-17, §11-28-18, §11-28-19, §11-28-20 and §11-28-21; and to amend said code by adding thereto a new section, designated §17A-3-4a, all relating generally to the comprehensive reform of the state's tax laws; granting county governments more flexibility in raising revenues; granting municipalities more flexibility in raising revenues; providing for the phase-out of ad valorem taxation of tangible personal property; allocating the revenues from ad valorem taxation of the property of public service businesses exclusively to the state; prospectively terminating the alternative-fuel motor vehicle tax credit; prospectively terminating the special method for appraising qualified capital additions to manufacturing facilities; revising the allocation of the authority to lay levies of ad valorem property taxes; extending the applicability of the Tax Crimes and Penalties Act to general excise tax, progressive income tax and business activities and profits tax; extending the applicability of the Tax Procedure and Administration Act to general excise tax, progressive income tax and business activities and profits tax; increasing the rate of tax on corporations with substantial land holdings and providing a credit against tax for severance taxes paid; phasing out business and occupation tax on the business of gas storage; phasing down the rate of business and occupation tax on the business of generating or selling electricity; terminating the imposition of tax on certain health care services; phasing out telecommunications tax; prospectively terminating the credits for business investment and jobs expansion, industrial expansion and revitalization, research and development, certain housing development, management information services facilities, facilities producing coal-based liquids, aerospace facilities and coal-loading facilities; reducing electric and natural gas utility rates for low-income customers; reducing telephone utility rates for low-income residential customers, neighbor investment and agricultural equipment; prospectively terminating the economic opportunity, strategic research and manufacturing investment tax credits; preserving the economic benefit of all terminated credits for taxpayers who gained entitlement to such credits prior to their termination; terminating consumers sales and service tax and use tax; imposing general excise tax; terminating soft drinks tax; terminating personal income tax; imposing progressive income tax; terminating business franchise tax; terminating corporation net income tax; phasing out health care provider tax; imposing business activities and profits tax; terminating motor vehicle title privilege tax; and providing an effective date of all such enactments based on the voters' ratification of the fair taxation amendment to the Constitution of West Virginia.
§7-5B-6. Order to impose add-on general excise tax or add-on progressive income tax.
§8-13D-6. Ordinance to impose add-on general excise tax or add-on progressive income tax.
§11-1C-1c. Phase-out of taxation of tangible personal property upon ratification of an amendment to the Constitution authorizing the same.
§11-5-15. Repeal of personal property taxation by Fair Taxation Amendment.
§11-6-13. Apportionment of value among counties, districts and municipalities.
§11-6-15. Failure of officers to perform duties as to property of public service corporations.
§11-6-19. Accounting by sheriff for district and municipal taxes from public service corporations.
§11-6-21. Accounting for levies against public service corporations.
§11-6-22. Certification by Auditor of amount chargeable to sheriff from levies against public service corporations; payment of amount due municipality.
ARTICLE 6F. SPECIAL METHOD FOR APPRAISING QUALIFIED CAPITAL ADDITIONS TO MANUFACTURING FACILITIES.
§11-6F-7. Prospective termination of special method; effective date.
§11-8-1a. Declarations of voters' intent in ratifying the Fair Taxation Amendment.
§11-8-2a. Legislative findings with respect to circumstances giving rise to the Fair Taxation Amendment.
§11-8-3a. Purposes of amendments to this article implementing changes in ad valorem taxation upon ratification of the Fair Taxation Amendment.
§11-8-6. Aggregate of taxes on different classifications; taxing units authorized to lay levies.
§11-8-6b. Maximum levies on each classification by county commissions; order of levies.
§11-8-6c. Maximum levies on each classification by county boards of education; order of levy; exceeding levy for school bond issues.
§11-8-6d. Maximum levies on each classification by municipalities; order of levy.
§11-8-6e. Effect on regular levy rate when appraisal results in tax increase; public hearings.
§11-8-6f. Effect on regular school board levy rate when appraisal results in tax increase; creation and implementation of growth county school facilities act; creation of growth county school facilities act fund.
§11-8-12. Levy estimate by board of education; certification and publication.
§11-8-12a. Adjourned session of board of education to hear objections to proposed levies; approval of estimate and levy by Tax Commissioner; first levy for bonded and other indebtedness and indebtedness not bonded, second for permanent improvement fund, then for current expenses.
§11-8-17. Special levy elections; notices; election officers; conduct of election; supplies; canvass of returns; form of ballot.
§11-8-24. Petition for review of findings of Tax Commissioner and levy order; notice of intention to file; intervention; hearing and findings; appeal to Supreme Court of Appeals; refund if liens found excessive; recovery by action.
§11-10-11b. Administration of add-on general excise tax and add-on progressive income tax; commission authorized.
§11-13A-3. Imposition of tax or privilege of severing coal, limestone or sandstone, effective dates therefor; reduction of severance rate for coal mined by underground methods based on seam thickness.
§11-13A-20a. Dedication of tax.
§11-13B-3. Tax imposed on telecommunications businesses; effective date.
ARTICLE 13D. TAX CREDITS FOR INDUSTRIAL EXPANSION AND REVITALIZATION, RESEARCH AND DEVELOPMENT PROJECTS, CERTAIN HOUSING DEVELOPMENT PROJECTS, MANAGEMENT INFORMATION SERVICES FACILITIES, INDUSTRIAL FACILITIES PRODUCING COAL-BASED LIQUIDS USED TO PRODUCE SYNTHETIC FUELS, AND AEROSPACE INDUSTRIAL FACILITIES INVESTMENTS.
ARTICLE 13E. BUSINESS AND OCCUPATION TAX CREDIT FOR COAL LOADING FACILITIES.
ARTICLE 13F. BUSINESS AND OCCUPATION TAX CREDIT FOR REDUCING ELECTRIC AND NATURAL GAS UTILITY RATES FOR LOW-INCOME RESIDENTIAL CUSTOMERS.
ARTICLE 13G. TAX CREDIT FOR REDUCING TELEPHONE UTILITY RATES FOR CERTAIN LOW-INCOME RESIDENTIAL CUSTOMERS.
ARTICLE 13N. TAX CREDIT FOR NEW STEEL MANUFACTURING OPERATIONS AFTER JULY 1, 1998.
§11-15-34. Prospective termination of tax, preservation for prior periods.
§11-15A-30. Prospective termination of tax, preservation for prior periods.
§11-15C-4. Imposition of tax; debt owed to this state; allocation of obligations for charging, paying, collecting and remitting tax; rate of tax.
§11-15C-6. Vendor and purchaser must show sale or use exempt; presumption.
§11-15C-8. Exemptions; exceptions for sales of liquors and wines to private clubs.
§11-15C-15. Tax return and payment; installments; exception; annual return; credit; consolidated returns; extension.
§11-15C-20. Keeping and preserving of taxpayer records; nonresidents.
§11-15C-24. General procedure and administration; criminal penalties.
§11-19-13. Prospective termination of tax, preservation for prior periods.
§11-21-96. Prospective termination of Tax, preservation for prior periods.
§11-21A-4. Rate of tax, applicability; effect of subsequent rate changes.
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Not over $40,000 | 5% of the taxable income; and |
Over $40,000 | $2,000.00 plus 6.5% of excess over $40,000. |
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Not over $20,000 | 5% of the taxable income; and |
Over $20,000 | $1,000.00 plus 6.5% of excess over $20,000. |
§11-21A-11. West Virginia adjusted gross income of resident individual.
§11-21A-12. Additional modification reducing federal adjusted gross income.
§11-21A-14. West Virginia personal exemptions of a resident individual.
§11-21A-17. West Virginia taxable income of resident estate or trust.
§11-21A-18. Share of resident estate, trust or beneficiary in West Virginia fiduciary adjustment.
§11-21A-30. Computation of tax on income of nonresidents and part-year residents.
§11-21A-31. West Virginia source income of nonresident individual.
§11-21A-32. Nonresident partners and shareholders of S corporations.
§11-21A-33. West Virginia source income of a nonresident estate or trust.
§11-21A-34. Share of a nonresident estate, trust or beneficiary in income from West Virginia sources.
§11-21A-36. Special case in which a nonresident need not file a West Virginia income tax return.
§11-21A-38. West Virginia source income of part-year resident individuals.
§11-21A-58. Requirements concerning returns, notices, records and statement.
§11-21A-72. Withholding tax on West Virginia source income of nonresident partners, nonresident S corporation shareholders, and nonresident beneficiaries of estates and trusts.
§11-23-29. Prospective termination of tax, preservation for prior periods.
§11-24-43. Prospective termination of tax, preservation for prior periods.
§11-28-3. Definitions of terms; general rule and specific terms defined.
§11-28-6. Special allocation and apportionment rules for financial organizations.
§11-28-7. Special apportionment formula for profits of transportation businesses.
§11-28-8. Imposition of tax; temporary initial rate of tax; short taxable years.
§11-28-12. Annual returns; special rule for nonprofit organizations; extensions of time.
§11-28-17. Requirements concerning content and signing of returns; notices, records and statements; criminal penalties; general procedure and administration.
ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF CERTIFICATES OF TITLE.