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Introduced Version Senate Bill 545 History

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SB545 intr
Senate Bill No. 545

(By Senator Minard (By Request))

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[Introduced February 11, 2010; referred to the Committee on the Judiciary; and then to the Committee on Finance.]

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A BILL to amend and reenact §11-16-13 of the Code of West Virginia, 1931, as amended; to amend and reenact §15-2-41 of said code; to amend and reenact §60-3A-21 of said code; and to amend and reenact §60-8-4 of said code, all relating to the creation of the Drunk Driving Victims' Compensation Fund; providing an increase to the barrel tax on nonintoxicating beer; powers and duties of the Commission on Drunk Driving Prevention; providing an increase on the tax on purchases of liquor; and providing an increase to the liter tax.

Be it enacted by the Legislature of West Virginia:
That §11-16-13 of the Code of West Virginia, 1931, as amended, be amended and reenacted; that §15-2-41 of said code be amended and reenacted; that §60-3A-21 of said code be amended and reenacted; and that §60-8-4 of said code be amended and reenacted, all to read as follows:
CHAPTER 11. TAXATION.

ARTICLE 16. NONINTOXICATING BEER.
§11-16-13. Barrel tax on nonintoxicating beer.
(a) There is hereby levied and imposed, in addition to the license taxes provided for in this article, a tax of $5.50 $8.80 on each barrel of thirty-one gallons and in like ratio on each part barrel of nonintoxicating beer manufactured in this state for sale within this state, whether contained or sold in barrels, bottles or other containers, and a like tax is hereby levied and imposed upon all nonintoxicating beer manufactured outside of this state and brought into this state for sale within this state; but no nonintoxicating beer manufactured, sold or distributed in this state is subject to more than one barrel tax: Provided, That $3.30 of the barrel tax shall be paid into the Drunk Driving Victims' Compensation Fund, as provided in section forty-one, article two, chapter fifteen of this code. The brewer manufacturing or producing nonintoxicating beer within this state for sale within this state shall pay the barrel tax on such nonintoxicating beer, and, except as provided otherwise, the distributor who is the original consignee of nonintoxicating beer manufactured or produced outside of this state, or who brings such nonintoxicating beer into this state, shall pay the barrel tax on such nonintoxicating beer manufactured or produced outside of this state: Provided, That the barrel tax imposed by this section shall not apply to nonintoxicating beer manufactured by a brewpub.
(b) On or before the tenth day of each month during the license period, every brewer or operator of a brewpub who manufactures or produces nonintoxicating beer within this state shall file a report in writing, under oath, to the Tax Commissioner, in the form prescribed by the Tax Commissioner, stating its total sales, or in the case of a brewpub, its total estimated production of nonintoxicating beer within this state during that month, and at the same time shall pay the tax levied by this article on such production. On or before the tenth day of each month during the license period, every distributor who is the original consignee of nonintoxicating beer manufactured or produced outside this state or who brings such beer into this state for sale shall file a report in writing, under oath, to the Tax Commissioner, in the form prescribed by the Tax Commissioner, stating its total estimated purchases of such nonintoxicating beer during that month, and at the same time shall pay the tax thereon levied by this article for such estimated monthly purchase: Provided, That the Tax Commissioner may allow, or require, a brewer who manufactures or produces nonintoxicating beer outside this state to file the required report and pay the required tax on behalf of its distributor or distributors. Any brewer or distributor or operator of a brewpub who files a report under this subsection may adjust its monthly estimated sales or purchases or production report or reports by filing amended reports by the twenty-fifth day of the reporting month.
(c) Every brewer or distributor or operator of a brewpub who files a report under subsection (b) of this section shall file a final monthly report of said sales or purchases or production, in a form and at a time prescribed by the Tax Commissioner, stating actual nonintoxicating beer sales, purchases, or production and other information which the Tax Commissioner may require, and shall include a remittance for any barrel tax owed for actual sales or purchases or production made in excess of the amount estimated for that month.
(d) Any brewer or distributor or operator of a brewpub who files a report pursuant to subsection (b) of this section reflecting an underestimation of twenty-five percent or more of actual sales or purchases or production of nonintoxicating beer as shown by the report filed pursuant to subsection (c) of this section shall be assessed a penalty of one percent of the total taxes due in such prior month.
(e) Brewers and distributors and operators of brewpubs shall keep all records which relate to the sale or purchase in this state of nonintoxicating beer for a period of three years unless written approval for earlier disposal is granted by the Tax Commissioner.
(f) Brewpubs shall keep such records as required by the federal government and may, in lieu of the recordkeeping and reporting requirements contained in subsections (a) through (e) of this section, file copies of the federal reports contemporaneously with the Tax Commissioner at the time of such filings with the federal government. The filing of duplicate copies of the federal reports with the State Tax Commissioner shall be deemed as compliance with subsections (a) through (e) of this section.
CHAPTER 15. PUBLIC SAFETY

ARTICLE 2. WEST VIRGINIA STATE POLICE.
§15-2-41. Powers and duties of commission; rule-making authority; monitoring and reporting.

The commission shall have the following powers and duties:
(a) Develop and maintain a comprehensive program to prevent drunk driving and to enhance the enforcement of laws defining drunk driving offenses.
(b) Inquire and determine from state and local law- enforcement agencies the availability and need for equipment and additional personnel for the effective enforcement of laws defining drunk driving offenses.
(c) Subject to appropriations of the Legislature, administer the drunk driving prevention fund created by the provisions of section sixteen, article fifteen, chapter eleven of this code by providing grants to state and local law-enforcement agencies for the purchase of equipment or hiring of additional personnel for the effective enforcement of laws defining drunk driving offenses and such other items as the commission may define by legislative rule to be reasonable and necessary.
(d) Promulgate rules to guide and administer said fund and to establish procedures and criteria for grants to state and local law-enforcement agencies under this section, in accordance with the provisions of article three, chapter twenty-nine-a of this code.
(e) Monitor, review and evaluate the expenditure, use and effectiveness of the fund and report to the Legislature annually on the exercise of its powers and duties under this section, including an annual accounting of expenditures and of the grants made under this section.
(f) Administer a revolving fund account in the State Treasury, designated the Drunk Driving Victims' Compensation Fund, which is to assist victims of drunk driving crashes with the costs associated with injuries, deaths and property losses resulting from drunk driving crashes. The commission shall promulgate rules to guide and administer the Drunk Driving Victims' Compensation Fund and shall establish procedures and criteria for awarding moneys to the victims of drunk driving crashes under this section, in accordance with the provisions of article three, chapter twenty- nine-a of this code.
CHAPTER 60. STATE CONTROL OF ALCOHOLIC LIQUORS.

ARTICLE 3A. SALES BY RETAIL LIQUOR LICENSEES.
§60-3A-21. Tax on purchases of liquor.
(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 tax upon all purchases of liquor from retail licensees. The tax shall be five six percent of the purchase price and shall be added to and collected with the purchase price by the retail licensee.
(b) All such tax collected within the corporate limits of a municipality in this state shall be remitted to such municipality; all such tax collected outside of but within one mile of the corporate limits of any municipality shall be remitted to such municipality; and all other tax so collected shall be remitted to the county wherein collected: Provided, That where the corporate limits of more than one municipality be within one mile of the place of collection of such tax, all such tax collected shall be divided equally among each of such municipalities: Provided, however, That such 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: Provided further, That one percent of the tax collected
shall be paid into the Drunk Driving Victims' Compensation Fund, as provided in section forty-one, article two, chapter fifteen of this code .
(c) The Tax Commissioner, by appropriate rule promulgated pursuant to chapter twenty-nine-a of this code, shall provide for the collection of such tax upon all purchases from retail licensees, separation or proration of the same and distribution thereof to the respective counties, and municipalities and the Drunk Driving Victims' Compensation Fund for which the same shall be collected. Such rule shall provide that all such taxes shall be deposited with the State Treasurer and distributed quarterly by the State Treasurer upon warrants of the auditor payable to the counties, and municipalities and the Drunk Driving Victims' Compensation Fund.
ARTICLE 8. SALE OF WINES.
PART II--SALE OF WINE GENERALLY.

§60-8-4. Liter tax.

There is hereby levied and imposed on all wine sold after July 1, 2007, by suppliers to distributors, and including all wine sold and sent to West Virginia adult residents from direct shippers, except wine sold to the commissioner, a tax of twenty-six and four hundred six-thousandths cents 27.046¢ per liter: Provided, That one cents of the liter tax shall be paid into the Drunk Driving Victims' Compensation Fund, as provided in section forty-one, article two, chapter fifteen of this code.
Before the sixteenth day of each month thereafter, every supplier, distributor and direct shipper shall make a written report under oath to the Tax Commissioner and the commissioner showing the identity of the purchaser, the quantity, label and alcoholic content of wine sold by the supplier to West Virginia distributors or the direct shipper to West Virginia adult residents during the preceding month and at the same time shall pay the tax imposed by this article on the wine sold to the distributor or the West Virginia adult residents during the preceding month to the Tax Commissioner.
The reports shall contain other information and be in the form the Tax Commissioner may require. For purposes of this article, the reports required by this section shall be considered tax returns covered by the provisions of article ten, chapter eleven of this code. Failure to timely file the tax returns within five calendar days of the sixteenth day of each month will also subject a supplier, distributor and direct shipper to penalties under section eighteen of this article.
No wine imported, sold or distributed in this state or sold and shipped to this state by a direct shipper shall be subject to more than one liter tax.



NOTE: The purpose of this bill is to create the Drunk Driving Victims' Compensation Fund to assist with the costs associated with injuries, deaths and property losses associated with drunk driving crashes. The bill provides for increases in the barrel tax on nonintoxicating beer, wine liter tax, and tax on purchases of liquor. The bill further provides that these increases will all go to fund the Drunk Driving Victims' Compensation Fund.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
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