Senate Bill No. 26
(By Senator Foster)
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[Introduced February 11, 2009; referred to the Committee on
Government Organization; and then to the Committee on Finance.]
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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.
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.
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 10 percent of the purchase price and
shall be
is 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.
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.
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.
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 ten percent.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.