SB6 HFA Perdue 3-7 #4

    Delegate Perdue moves to amend the amendment on page five, line 24, after the period by inserting a new subsection (e) to read as follows:

    “(e) In addition to the sales tax, a user fee of one dollar for every three and six tenth gram of sales, known as the meth lab clean up fee, is levied on retail sales of products containing ephedrine, pseudoephedrine or phenylpropanolamine without a prescription. The fee shall be distributed pursuant to the provisions of this section. The fee computation under this section shall be carried to the third decimal place, and the tax rounded up to the next whole cent whenever the third decimal place is greater than four and rounded down to the lower whole cent whenever the third decimal place is four or less.

    (1) A person who purchases products containing ephedrine, pseudoephedrine or phenylpropanolamine without a prescription in a retail transaction is liable for the fee on the transaction and, except as otherwise provided in this article, shall pay the fee to the retailer as a separate added amount to the consideration in the transaction.

    (2) The retailer shall collect the fee as an agent for the state and pay it over to the State Treasurer in the manner prescribed for the payment of other moneys received by him.

    (3) The fee shall be deposited in the crime victim’s compensation fund. 

    (4) The proceeds of the fee collected pursuant to this section shall be deposited by the State Treasurer into the crime victims compensation fund at least monthly.

Adopted

Rejected