Introduced Version
House Bill 2060 History
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Key: Green = existing Code. Red = new code to be enacted
H. B. 2060
(By Delegate Manypenny)
[Introduced February 13, 2013; referred to the
Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-19-3, relating
to soft drinks tax; increasing the tax; and dedicating the
increase to construction, maintenance and improvements of
state parks.
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 §11-19-3, to read as
follows:
ARTICLE 19. SOFT DRINKS TAX.
§11-19-3. Additional excise tax on bottled soft drinks, syrups
and dry mixtures; disposition thereof for state
parks.
____________________________________________For the purpose of providing revenue for the construction, maintenance and improvements of state parks, an additional excise
tax is hereby levied and imposed, effective July 1, 2013, upon the
sale, use, handling or distribution of all bottled soft drinks and
all soft drink syrups, whether manufactured within or without this
state, as follows:
____________________________________________(1) On each bottled soft drink, an additional tax of $.01 on
each sixteen and nine-tenths fluid ounces, or fraction thereof, or
on each one-half liter, or fraction thereof contained therein.
____________________________________________(2) On each gallon of soft drink syrup, an additional tax of
$.80 and in like ratio on each part gallon thereof, or on each four
liters of soft drink syrup an additional tax of $.84 and in like
ratio on each part four liters thereof.
____________________________________________(3) On each ounce by weight of dry mixture or fraction thereof
used for making soft drinks, an additional tax
of $.01 or on each
28.35 grams, or fraction thereof, an additional tax
of $.01.
____________________________________________Any person manufacturing or producing within this state any
bottled soft drink or soft drink syrup for sale within this state
and any distributor, wholesale dealer or retail dealer or any other
person who is the original consignee of any bottled soft drink or
soft drink syrup manufactured or produced outside this state, or
who brings such drinks or syrups into this state, is liable for the
additional excise tax hereby imposed. The additional excise tax
hereby imposed may not be collected more than once in respect to
any bottled soft drink or soft drink syrup manufactured, sold, used or distributed in this state.
____________________________________________All revenue collected by the commissioner under the provisions
of this section, less such costs of administration as are
hereinafter provided for, shall be paid by him or her into a
special State Parks Maintenance and Improvements Fund, which is
hereby created in the State Treasury, to be used solely for the
construction, maintenance and improvements to state parks, as
otherwise provided by law.
NOTE: The purpose of this bill is to increase the soft drinks
tax by $.01 and dedicating the increase to construction,
maintenance and improvements of state parks.
§11-19-3 is new; therefore, it has been completely
underscored.