H. B. 2274
(By Delegate Shook)
[Introduced February 12, 2009; referred to the
Committee on Finance.]
A BILL to amend and reenact §11-15-18b of the Code of West
Virginia, 1931, as amended, relating to the distribution of
the State Treasurer's "Road 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 January, 1, 2004.
(a)
General. -- Effective the January 1, 2004, 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. -- 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
payment of principal and
interest on state bonds issued for highway purposes. Following the payment on the state bonds, the remaining tax collected shall be
expended proportionally in each county according to the gas tax
revenue generated within each particular county 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.
(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 January 1, 2004. The provisions of this section enacted
during the 2007 Legislative session take effect January 1, 2008.
NOTE: The purpose of this bill is to distribute the State
Treasurer's "Road Fund" proportionally in each county according to
the tax revenue generated from that county.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.