ENGROSSED
COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 569
(By Senators Plymale, Jenkins and Kessler)
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[Originating in the Committee on Finance;
reported February 20, 2007.]
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A BILL to amend and reenact §11-15-18b of the Code of West
Virginia, 1931, as amended, relating to modifying how funds
from the motor fuel excise tax are dedicated; creating the
Special Railroad and Intermodal Enhancement Fund; and
specifying permissible expenditures from the fund.
Be it enacted by the Legislature of West Virginia:
That §11-15-18b of the Code of West Virginia, 1931, as
amended, be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-18b. Tax on motor fuel effective the first day of January,
two thousand four.
(a) General. -- Effective the first day of January, two
thousand four, all sales of motor fuel subject to the flat rate of
the tax imposed by section five, article fourteen-c of this chapter are subject to the tax imposed by this article which shall comprise
the variable component of the tax imposed by said section and be
collected and remitted at the time the tax imposed by said section
is remitted. Sales of motor fuel upon which the tax imposed by
this article has been paid shall not thereafter be again taxed
under the provisions of this article. This section is construed so
that all gallons of motor fuel sold and delivered, or delivered, in
this state are taxed one time.
(b) Measure of tax. -- The measure of tax imposed by this
article on sales of motor fuel is the average wholesale price as
defined and determined in section five, article fourteen-c of this
chapter. For purposes of maintaining revenue for highways, and
recognizing that the tax imposed by this article is generally
imposed on gross proceeds from sales to ultimate consumers, whereas
the tax on motor fuel herein is imposed on the average wholesale
price of the motor fuel; in no case, for the purposes of taxation
under this article, shall the average wholesale price be determined
to be less than ninety-seven cents per gallon of motor fuel for all
gallons of motor fuel sold during the reporting period,
notwithstanding any provision of this article to the contrary.
(c) Definitions. -- For purposes of this article, the terms
"gasoline" and "special fuel" are defined as provided in section
two, article fourteen-c of this chapter. Other terms used in this
section have the same meaning as when used in a similar context in said article.
(d) Tax return and tax due. -- The tax imposed by this article
on sales of motor fuel shall be paid by each taxpayer on or before
the last day of the calendar month by check, bank draft, certified
check or money order payable to the Tax Commissioner for the amount
of tax due for the preceding month, notwithstanding any provision
of this article to the contrary: Provided, That the commissioner
may require all or certain taxpayers to file tax returns and
payments electronically. The return required by the commissioner
shall accompany the payment of tax: Provided, however, That if no
tax is due, the return required by the commissioner shall be
completed and filed on or before the last day of the month.
(e) Compliance. -- To facilitate ease of administration and
compliance by taxpayers, the Tax Commissioner shall require persons
liable for the tax imposed by this article on sales of motor fuel
to file a combined return and make a combined payment of the tax
due under this article on sales of motor fuel and the tax due under
article fourteen-c of this chapter on motor fuel. In order to
encourage use of a combined return each month and the making of a
single payment each month for both taxes, the due date of the
return and tax due under said article is the last day of each
month, notwithstanding any provision in said article to the
contrary.
(f) Dedication of tax to highways. -- All tax collected under the provisions of this section, after deducting the amount of any
refunds lawfully paid, shall be deposited in the Road Fund in the
State Treasurer's office and used only for the purpose of
construction, reconstruction, maintenance and repair of highways
and payment of principal and interest on state bonds issued for
highway purposes: Provided, That notwithstanding any provision to
the contrary, any tax collected on the sale of aviation fuel after
deducting the amount of any refunds lawfully paid shall be
deposited in the State Treasurer's office and transferred to the
State Aeronautical Commission to be used for the purpose of
matching federal funds available for the reconstruction,
maintenance and repair of public airports and airport runways:
Provided, however, That if, upon completion of a study relating to
the feasibility of the planning, development, construction and
operation of the intermodal facility at Prichard, West Virginia,
the Public Port Authority concludes that the planning, development,
construction and operation of the intermodal facility is
sustainable, and notwithstanding any provision of the code to the
contrary, up to four million three hundred thousand dollars of all
tax collected, annually, under the provisions of this section from
the motor fuel excise tax on special fuels used in railroad
locomotives after deducting the amount of any refunds lawfully paid
shall be deposited in the special fund hereby created and
established in the State Treasury and designated as Special Railroad and Intermodal Enhancement Fund and transferred to the
Public Port Authority. The money deposited in the fund shall be
used only for the purpose of construction, reconstruction,
maintenance and repair of railways, the construction of railway
related structures and payment of principal and interest on state
bonds issued for railway purposes, as approved by the Public Port
Authority: Provided further, That the Public Port Authority is
hereby authorized to promulgate rules pursuant to article three,
chapter twenty-nine-a of this code to implement the provisions of
this subsection.
The study relating to the feasibility of
planning, development, construction and operation of an intermodal
facility at Prichard, West Virginia shall not be considered
completed pursuant to this section until the study has been
completed by the Public Port Authority. Notwithstanding any other
provision of this subsection to the contrary, all provisions of
this subsection relating to requiring the deposit of moneys in the
Special Railroad and Intermodal Enhancement Fund shall expire on
the thirtieth day of June, two thousand sixteen.
(g) Construction. -- This section is not construed as taxing
any sale of motor fuel which this state is prohibited from taxing
under the constitution of this state or the constitution or laws of
the United States.
(h) Effective date. -- The provisions of this section take
effect on the first day of January, two thousand four. The provisions of this section enacted during the two thousand seven
Legislative session take effect on the first day of January, two
thousand eight.