WEST virginia legislature
2019 regular session
Introduced
Senate Bill 365
By Senators Plymale, Baldwin, and Woelfel
[Introduced January 21, 2019; Referred
to the Committee on Finance]
A BILL to amend and reenact §11-19-1 and §11-19-2 of the Code of West Virginia, 1931, as amended, all relating to redistributing the revenue-generated excise tax on bottled soft drinks to all four-year medical schools in the state.
Be it enacted by the Legislature of West Virginia:
ARTICLE 19. SOFT DRINKS TAX.
§11-19-1. Definitions.
As used in this article:
(1) “Bottled soft drinks” shall includes any
and all nonalcoholic beverages, whether carbonated or not, which are intended
for human consumption and contain any added caloric sweetener, such as soda
water, ginger ale, coca cola, lime cola, pepsi cola, doctor pepper, root beer, carbonated
water, orangeade, lemonade, fruit juice when any plain or carbonated water, flavoring
or syrup is added, or any and all preparations commonly referred to as"soft
drinks" of whatever kind which are closed and sealed in glass, paper, or
any other type of container, envelope, package or bottle, whether manufactured with
or without the use of any syrup. The term "bottled soft drinks" shall
does not include fluid milk to which no flavoring has been added; or natural
undiluted fruit juice or vegetable juice.
“Commissioner” means the State Tax Commissioner, and where the meaning of the context requires, all deputies and employees duly authorized by him or her.
“Distributor” means any person who receives, stores, manufactures, bottles, produces, distributes and/or purchases for sale to retail dealers any bottled soft drink or soft drink syrup or powder, whether or not that person also sells such products to consumers.
(2) “Atural” undiluted fruit juice” shall
means the liquid resulting from the pressing of fruit, with or without sweetener
being added or the liquid resulting from the reconstitution of natural fruit juice
concentrate by the restoration of water to dehydrated natural fruit juice. with
or without sweetener being added
(3) “Natural undiluted vegetable juice” shall
means the liquid resulting from the pressing of vegetables with or without sweetener
being added or the liquid resulting from the reconstitution of natural vegetable
juice concentrate by the restoration of water to dehydrated natural vegetable juice
with or without sweetener being added.
“Person” means and includes an individual, firm, partnership, association, corporation, or any other legal entity.
"Retail dealer” includes every person other than a wholesale dealer who sells or otherwise dispenses bottle soft drinks, or mixes, makes, compounds, or manufactures any drink from a soft drink syrup or powder base, or a person selling such syrup or powder.
(4) “Sweetener” shall means any substance
suitable for human consumption that humans perceive as sweet and includes, without
limitation, sucrose, fructose, glucose, or other sugars. “Sweetener” includes noncaloric
sweeteners. sugar only, artificial or natural, which singularly flavors
the taste of a natural undiluted fruit juice or natural undiluted vegetable juice
(5) “Soft drink syrups and powders” shall includes
the compound mixture or the basic ingredients, whether dry or liquid, practically
and commercially usable in making, mixing or compounding soft drinks by the mixing
thereof with one or more other ingredients, including without limitation,
carbonated or plain water, ice, fruit, milk or any other product suitable to make
a soft drink, among such syrups being such products as coca cola syrup, chero
cola syrup, pepsi cola syrup, doctor pepper syrup, root beer syrup, nu-grape syrup,
lemon syrup, vanilla syrup, chocolate syrup, cherry smash syrup, rock candy syrup,
simple syrup, chocolate drink powder, malt drink powder, or any other prepared syrups
or powders sold or used for the purpose of mixing soft drinks commercially at
soda fountains, restaurants or similar places as well as those syrups and
powder bases prepared for the purpose of domestically mixing soft drinks. such
as kool aid, oh boy drink, tip top, miracle aid and all other similar products
(6) "Simple syrup" shall mean the making, mixing,
compounding or manufacturing, by dissolving sugar and water or any other
mixtures that will create simple syrup to which may or may not be added concentrates
or extracts
(7) "Person" shall mean and include an individual,
firm, partnership, association, or corporation
(8) “Wholesale deale” includes only those persons who
sell any bottled soft drink or soft drink syrup to retail dealers for the purpose
of resale.
(9) "Retail dealer" includes every person other
than a wholesale dealer mixing, making, compounding or manufacturing any drink
from a soft drink syrup or powder base, or a person selling such syrup or powder.
(10) "Distributor" shall mean any person who manufactures,
bottles, produces, and/or purchases for sale to retail dealers any bottled soft
drink or soft drink syrup.
(11) "Commissioner" means the state tax commissioner,
and where the meaning of the context requires, all deputies and employees duly authorized
by him
§ 11-19-2. Excise tax on bottled soft drinks,
syrups and powders dry mixtures; disposition thereof.
(a) For the purpose of providing revenue for the construction,
maintenance and operation of a four year school schools of
medicine, dentistry and nursing of in West Virginia University
an excise tax is hereby levied and imposed on and after midnight of the last
day of June, one thousand nine hundred fifty one upon the sale, use, handling
or distribution of all bottled soft drinks and all soft drink syrups and powders,
whether manufactured within or without this state as follows:
(1) On each bottled soft drink, a tax of one cent on each 16 and nine-tenths fluid ounces, or fraction thereof, or on each one-half liter, or fraction thereof contained therein.
(2) On each gallon of soft drink syrup, a tax of 80 cents, and in like ratio on each part gallon thereof, or on each four liters of soft drink syrup a tax of 84 cents, and in like ratio on each part four liters thereof.
(3) On each ounce by weight of dry mixture or fraction thereof used for making soft drinks, a tax of one cent or on each 28.35 grams, or fraction thereof, a tax of one cent.
(b) Any person manufacturing or producing within this state any bottled soft drink or soft drink syrup for sale within this state and any distributor, wholesale dealer or retail dealer or any other person who is the original consignee of any bottled soft drink or soft drink syrup manufactured or produced outside this state, or who brings such drinks or syrups into this state, shall be liable for the excise tax hereby imposed. The excise tax hereby imposed shall not be collected more than once in respect to any bottled soft drink or soft drink syrup manufactured, sold, used or distributed in this state.
(c) All revenue collected by the commissioner under
the provisions of this article, less such costs of administration as are hereinafter
provided for, shall be paid by him into a special medical school fund, which is
hereby created in the State Treasury, to be used solely for the construction, maintenance
and operation of a four-year school schools of medicine, dentistry
and nursing, as otherwise provided by law.
NOTE: The purpose of this bill is to redistribute the revenue generated excise tax on bottled soft drinks to all four-year medical schools in the state.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.