HB3300 SFAT #1 TARR 4-6

Johnson  7909

Senator Tarr moved to amend the bill by striking out the title and substituting therefor a new title, to read as follows:

Eng. House Bill 3300—A BILL to amend and reenact §7-18-2 of the Code of West Virginia, 1931, as amended; to amend and reenact §11-15-2  and §11-15-3, §11-13-3b, §11-15-8, §11-15-9, §11-15-9h of said code; to amend and reenact §11-15A-2 of said code; to amend and reenact §11-17-3 and §11-17-4b of said code; to amend said code by adding thereto a new section, designated §11-21-4g; to amend and reenact §11B-2-20 of said code; to amend said code by adding thereto a new section, designated §11B-2-32, to amend and reenact §12-1-14 of said code, to amend said code by adding thereto a new section, designated §16A-15-11; to amend said code by adding there to fifteen new sections, designated §16A-17-1, §16A-17-2, §16A-17-3, §16A-17-4, §16A-17-5, §16A-17-6, §16A-17-7, §16A-17-8, §16A-17-9, §16A-17-10, §16A-17-11, §16A-17-12, §16A-17-13, §16B-17-14, and §16A-17-1; to amend said code by adding thereto a new section, designated §29-22-9b; to amend and reenact §60A-2-204 of said code; and to amend said code by adding thereto a new section, designated §61-11-27,  all relating to taxation; modernizing the state tax structure; eliminating the personal income tax; providing for revenue replacement measures; creating a hotel occupancy fee; providing for an increase in rate of consumers sales and service tax; providing prepared food shall be taxed at consumer sales tax rate; providing for an excise tax on professional legal, engineering, architectural, and accounting services; providing for an excise tax on legal settlements based on a contingency fee agreement; removing tax exemption on radio and television broadcasting time, preprinted advertising circulars and newspapers, outdoor advertising space to advertise goods and services; to remove tax exemption on sales of lottery tickets and materials by licenses lottery sales agents and retailers; removing exemption on electronic digital services, computer equipment, and related software; removing tax exemption on memberships or services provided by health and fitness organizations related to personalized fitness training; to increase rate of use tax; increasing tax on tobacco and tobacco related products; increasing the tax on e-cigarette liquid; to phase in a reduction in the rate of personal income tax; to provide that further action of the Legislature is necessary to raise the personal income tax following a reduction; to provide for elimination of the personal income tax upon the occurrence of certain events; providing findings; requiring notification to taxpayers of changes to personal income tax; requiring reporting to the legislature; requiring a report to the Legislature; providing for rulemaking; allowing for inoperability of certain statutory provisions upon complete elimination of the personal income tax; to provide for tax liabilities that existed prior to elimination of personal income tax; providing a tax credit for low income households to offset the sales tax increase; providing for early payment of the credit;  to establish Stabilization and Future Economic Reform Fund; to dedicate certain funding sources to fund; allowing fund to be invested; reallocating surplus revenues to fund upon the occurrence of certain events; to allow budget surplus to be deposited into fund upon obtaining a certain balance in the state revenue shortfall funds; to provide for uses of fund following the elimination or the personal income tax; to provide that Secretary of Tax and Revenue has authority over fund; to allow Secretary of Tax and Revenue to deposit additional amounts into fund upon obtaining a specified balance in the fund; to allow for a reduction in personal income tax brackets upon occurrence of unappropriated revenue; providing for dollar for dollar reduction in personal income tax brackets upon increases in general revenue related to specified events; to allow Legislature to transfer from fund to General Revenue Fund upon the fund reaching a certain balance; to allow fund to be invested;  to reallocate budget surplus at the end of a fiscal year; to allow a percentage of budget surplus to be directed to the fund; to require the Lottery Commission develop a new instant lottery scratch-off game; creating a special revenue account at the Lottery Commission; providing from a transfer of funds from the special revenue account to Personal Income Tax Reduction Fund; to allow Lottery Commission to change new instant lottery scratch-off game to allow it to remain competitive; providing for the legalization of cannabis upon federal decriminalization; transferring regulation of all cannabis related matters to the Department of Agriculture; creating Cannabis Control Fund; establishing uses of funds; making provisions for proceeds of fund to deposited; granting State Treasurer control over the fund;  providing for funds to be deposited into the fund; providing for banking services for funds deposited into the fund; providing findings; defining terms; allowing certain persons to use cannabis;  setting an age limit; allowing possession, consumption, ingestion; smoking, growing, using, processing, purchasing, and transporting of cannabis; setting out restrictions for personal growing of cannabis; providing for a plant limit; requiring a permit; allowing public smoking of cannabis; making smoking of cannabis in public subject to same restrictions as smoking tobacco in public; providing for use of false identity for purchase of cannabis and cannabis products;  retaining certain applicable criminal penalties; prohibiting discrimination in certain instances for use of cannabis and cannabis products; allowing legal operation of cannabis facilities; allowing the Department of Agriculture to regulate facilities by rule; providing for rulemaking; providing for permits; providing for licensing; setting a license fee; setting out requirements for rulemaking; limiting the manner for municipalities to regulate cannabis facilities by ordinance; setting out private property rights; setting out tenant rights; providing for an excise tax; setting tax rate; providing for exclusion of medical cannabis from tax; providing for a means of remittance; subjecting cannabis to state sales tax; allowing employers to regulate cannabis use in the workplace; providing that driving while under the influence of cannabis is subject to criminal prosecution; precluding the sale or transfer of cannabis to persons under the age of twenty-one;  allowing a person, employer, school, hospital, detention facility, corporation or any other entity who occupies, owns or controls a property to prohibit or otherwise regulate the possession, consumption, use, display, transfer, distribution, sale, transportation, or growing of cannabis on or in their property; providing an exclusion of medial cannabis; providing provisions are effective upon federal decriminalization; removing cannabis and cannabis related substances from schedule of controlled substances; allowing for expungement of records for cannabis related offenses; providing for release of persons incarcerated solely on cannabis related offenses; to provide for effective dates; and to make technical modifications.

Adopted

Rejected