Senate Bill 441 History
Senate Bill No. 441
(By Senators Plymale and Jenkins)
[Introduced March 4, 2009; referred to the Committee on
Government Organization; and then to the Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §8-13-5b, relating to
authorizing Class I and Class II municipalities to impose
barge mooring taxes; and providing how proceeds are to be
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 §8-13-5b, to read as
ARTICLE 13. TAXATION AND FINANCE.
PART I. POWERS OF TAXATION.
§8-13-5b. Barge mooring tax.
Every Class I and Class II municipality has the plenary power
and authority to levy and collect an excise tax on the privilege of
mooring a barge within the corporate limits of the municipality.
Any ordinance imposing the tax shall require the collection
thereof uniformly from all persons mooring barges within the corporate limits of the municipality: Provided,
That the tax is
not effective until the municipality gives sixty days written
notice by certified mail to any barge owner whose barge or barges
are moored therein of the effective date of the ordinance.
The proceeds from any such taxation shall be used one-half of
the tax for recreation along the river and one-half of the tax for
resurrection of sunken barges. Such municipalities may join with
the county commission of the county in which the Class I or Class
II municipalities are located to impose a barge mooring tax.
Notwithstanding any other provisions of the law to the
contrary contained in the Code of West Virginia, 1931, as amended,
the provisions of this section are in addition to all other taxing
authority heretofore granted municipalities.
NOTE: The purpose of this bill is to authorize Class I and
Class II municipalities to impose barge mooring taxes; and
providing that the proceeds used half for recreation along the
river and half to resurrect sunken barges.
This section is new; therefore, strike-throughs and
underscoring have been omitted.