Senate Bill No. 536
(By Senator Hunter)
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[Introduced February 9, 2007; referred to the Committee on
Government Organization; and then to the Committee on Finance.]
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A BILL to amend the Code of West Virginia, 1931, as amended, 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 and
§11-28-13, all
relating to authorizing county commissions to impose a
recreation and amusement surcharge; providing legislative
findings; specifying maximum rate of surcharge; events where
a surcharge may be imposed; accounting and reporting by
vendor; collection and recordkeeping by county sheriffs; and
dedication of funds.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
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 and
§11-28-13
, all to read as follows:
ARTICLE 28. RECREATION AND AMUSEMENT TAX.
§11-28-1. Legislative findings.
The Legislature finds that the influx of tourists to the state
has caused an undue burden on emergency services for many counties.
Providing emergency services to these visitors without additional
compensation to cover costs and salaries places financial strain on
emergency service providers and on the citizen taxpayers of each
county affected.
Therefore, the Legislature finds that county commissions
should be granted the authority to impose a recreation and
amusement surcharge on certain events which attract tourists to the
state. The proceeds from this surcharge will alleviate some of the
burden which the counties and their emergency services are
experiencing. In addition, collection of a surcharge on recreation
and amusement events will generate moneys from those who would most
benefit.
§11-28-2. Recreation and amusement surcharge authorized;
imposition by county commission.
Beginning on the first day of July, two thousand seven, a
county commission may provide by ordinance for the imposition of a
recreation and amusement surcharge.
§11-28-3. Rate of surcharge.
The surcharge rate may not exceed one dollar on certain events.
§11-28-4. Surcharge allowed on certain recreational and amusement
events.
A surcharge may be assessed for the following recreational and
amusement events: Ski lift tickets, skiing instruction, golfing
green fees, canoeing, kayaking and whitewater rafting.
§11-28-5. Purchaser to pay; accounting by vendor.
As used in this article, the term "vendor" has the meaning
ascribed to it in section two, article fifteen of this chapter.
The purchaser shall pay to the vendor the amount of surcharge
imposed by this article which shall be added to and constitute a
part of the sales price. It is collectible by the vendor who shall
account to the county sheriff for all surcharges paid by the
purchaser. The vendor shall keep the amount of surcharge paid
separate from the proceeds of sales exclusive of the surcharge
unless authorized in writing by the county commission or the county
sheriff as authorized by the county commission to keep the amount
of surcharge in a different manner. Where the authorization is
given, the county's claim is enforceable against and takes
precedence over all other claims against the moneys commingled.
§11-28-6. Failure to collect surcharge; liability of vendor.
If a vendor fails to collect the surcharge imposed by a county
commission pursuant to this article, the vendor is personally
liable for the amount the vendor failed to collect.
§11-28-7. Total amount collected is to be remitted.
No profit may accrue to any person as a result of the
collection of the surcharge imposed pursuant to this article and
the total of all surcharges collected pursuant to this article
shall be returned and remitted to the sheriff of the county as
provided in this article.
§11-28-8. When separate records of sales required.
Any vendor engaged in a business subject to this surcharge,
who is at the same time engaged in some other kind of business,
occupation or profession, not allowed to impose a surcharge under
this article, shall keep records to show separately the
transactions where a surcharge is imposed. In the event the vendor
fails to keep separate records there may be imposed upon the vendor
a penalty based upon the entire gross proceeds of both or all of
the vendor's businesses.
§11-28-9. Surcharge returns and payments.
(a) Each county commission may prescribe the form to be used
to report the surcharge collected pursuant to this article. The
county commission shall require that any surcharge imposed by this
article is due and payable in monthly installments, on or before
the fifteenth day of the month next succeeding the month in which
the surcharge accrued. The vendor shall, on or before the
fifteenth day of each month, make out and mail to the sheriff of
the county assessing the surcharge a return, in the form prescribed by the county commission, showing:
(1) The total gross proceeds of the vendor's business for that
month;
(2) The gross proceeds of the vendor's business upon which a
surcharge is imposed;
(3) The amount of surcharge for which the vendor is liable;
and
(4) Any further information considered pertinent by the county
commission.
(b) A remittance for the amount of the surcharge shall
accompany the return.
(c) A county commission may, upon written request, authorize
a vendor whose books and records are not kept on a monthly basis to
file returns at other times.
(d) A county commission may prescribe special forms for
returns from vendors, promoters or sponsors of events where a
surcharge would normally be charged, but are excepted because these
events are transitory, seasonal or one-time in nature.
§11-28-10. Consolidated returns.
A county commission may allow a person operating two or more
places of business of like character from which a surcharge is
imposed pursuant to this article to file consolidated returns
covering all business where a surcharge is imposed, on forms as
prescribed by the county commission.
§11-28-11. Keeping and preserving records.
The county commission shall require that each vendor remitting
surcharges pursuant to this section to keep complete and accurate
records of surcharges imposed and to keep all invoices, bills of
lading and other pertinent documents in the form the county
commission requires. The records and other documents shall be
preserved for a period of time not less than three years.
§11-28-12. Records of sheriff; preserving returns.
The sheriff of each county imposing a surcharge pursuant to
this article shall keep full and accurate records of all moneys
received by him or her. He or she shall preserve all returns filed
with him or her for five years.
The sheriff shall keep separate accounts in a permanent book
or in a permanent record on an electronic data processing system,
in the same manner in which records are kept pursuant to section
thirteen, article one, chapter eleven-a of this code, of all the
surcharges received and disbursed pursuant to this article by him
or her. Each of the accounts shall be kept so as to show the total
receipts and disbursements up to the close of business on each day;
and in a separate column opposite the totals the sheriff shall
ascertain and note in figures, at the close of each day's
transactions, the balance due from or to him or her, as the case
may be, on account of the funds. The account book or a printout of
the permanent record on the electronic data processing system is subject to inspection at any time by the Tax Commissioner, members
of the county commission, the clerk of the county commission, the
prosecuting attorney, the mayor or treasurer of any municipality
located within the county.
§11-28-13. Dedication of funds.
Any surcharge collected pursuant to this article shall be used
by the county commission for the purpose of funding the services,
equipment and salaries of county emergency services, including
emergency medical services, ambulance services, paramedics,
ambulance drivers, fire departments, firefighters, rescue squads,
hazardous material response teams, sheriff's deputies, and other
emergency services designated by the county commission and approved
by the county's voters.
NOTE: The purpose of this bill is to authorize counties to
impose a recreation and amusement surcharge. The surcharge would
be collected on specific recreation and amusement events at a rate
of up to one dollar. These events are ski lift tickets, skiing
instruction, golfing green fees, canoeing, kayaking and whitewater
rafting. The sheriff of each county is authorized to collect the
surcharge. Funds collected pursuant to this surcharge are
dedicated to the funding of county emergency services.
This article is new; therefore, strike-throughs and
underscoring have been omitted.
.