COMMITTEE SUBSTITUTE

FOR


Senate Bill No. 418

(By Senator Jenkins)

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[Originating in the Committee on Government Organization;

reported March 12, 2009.]

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A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §8-13-13a, relating to requirements for municipalities when they implement or increase a municipal fee.

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 section, designated §8-13-13a, to read as follows:
ARTICLE 13. TAXATION AND FINANCE.
§8-13-13a. Municipal fee requirements.
(a) A municipality that implements or increases a special fee pursuant to the provisions of section thirteen of this article shall by ordinance:
(1) Establish or increase the special fee;
(2) Specify the reason for the special fee; and
(3) Establish a municipal special revenue account for the special fee.
(b) A municipality shall only expend the money from the municipal special revenue account for the specific use as specified in the ordinance for the special fee. No money from the special fee may be placed into the general revenue account of the municipality.