H. B. 4556
(By Delegates Eldridge, Ellis, Barker,
Rodighiero, Hrutkay, Shaver, Reynolds, Boggs and Argento)
[Introduced February 14, 2008; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact §60-3-9d of the Code of West Virginia,
1931, as amended, relating to increasing the tax on purchases
of intoxicating liquors outside corporate limits of
municipalities from five percent to six percent, with the
increase being deposited into the Regional Jail Operations
Partial Reimbursement Fund for distribution to counties.
Be it enacted by the Legislature of West Virginia:
That §60-3-9d of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 3. SALES BY COMMISSIONER.
§60-3-9d. Tax on purchases of intoxicating liquors outside
corporate limits of municipalities.
(a) For the purpose of providing financial assistance to and
for the use and benefit of the various counties and municipalities
of this state, there is
hereby levied a tax upon all purchases outside the corporate limits of any municipality of intoxicating
liquor from
a retailer licensed under the provisions of article
three-a of this chapter, state stores or other agencies of the
Alcohol Beverage Control Commissioner, of wine from any person
licensed to sell wine at retail under the provisions of article
eight, chapter sixty of this code, and of wine from distributors
licensed to sell or distribute wine under the provisions of said
article eight. The tax
shall be five is six percent of the
purchase price and shall be added to and collected with the
purchase price by the commissioner, by the person licensed to sell
wine at retail, or by the distributor licensed to sell or
distribute wine, as the case may be:
Provided, That
no such the
tax
shall may not be collected on the intoxicating liquors sold by
or purchased from holders of a license issued under the provisions
of article seven of this chapter.
(b) Except as provided in subsection (d) of this section, all
such the tax collected within one mile of the corporate limits of
any municipality within the state shall be remitted to
such the
municipality, all other tax so collected shall be remitted to the
county
wherein where collected:
Provided, That where the corporate
limits of more than one municipality
be is within one mile of the
place of collection of
such the tax,
all such the tax collected
shall be divided equally among each of
said the municipalities:
Provided, however, That
such the mile is measured by the most direct hard surface road or access way usually and customarily used
as ingress and egress to the place of tax collection.
(c) The West Virginia Alcohol Beverage Control Commissioner by
appropriate rules
and regulations shall provide for the collection
of
such the tax upon all purchases outside the corporate limits of
any municipality of intoxicating liquor from
a retailer licensed
under the provisions of article three-a of this chapter, state
stores or other agencies of the Alcohol Beverage Control
Commissioner, separation or proration of the
same tax and
distribution
thereof of the tax to the respective counties and
municipalities for which the
same shall be tax is collected. The
Tax Commissioner by appropriate rules
and regulations shall provide
for the collection of
such the tax upon all purchases outside the
corporate limits of any municipality of wine from any person
licensed to sell wine at retail under the provisions of article
eight, chapter sixty of this code, or from distributors licensed to
sell or distribute wine under the provisions of
said article eight,
and shall also provide for separation or proration of the same and
distribution
thereof of the tax to the respective counties and
municipalities for which the
same shall be tax is collected.
Such
The rules
and regulations shall provide that
all such the taxes
shall be collected are deposited with the State Treasurer and
distributed quarterly by the Treasurer upon warrants of the Auditor
payable to the counties and municipalities.
(d) After the effective date of the amendments made to this
section during the two thousand eight regular session of the
Legislature, the commissioner shall deposit seventeen percent of
the taxes collected under this section into the Regional Jail
Operations Partial Reimbursement Fund, established pursuant to the
provisions of section ten-b, article twenty, chapter thirty-one of
this code, for distribution to counties pursuant to the provisions
of that section.
NOTE: The purpose of this bill is to increase the tax on
purchases of intoxicating liquors outside corporate limits of
municipalities from five percent to six percent, with the increase
being deposited into the Regional Jail Operations Partial
Reimbursement Fund for distribution to counties.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.