H. B. 2459
(By Delegates Eldridge and Rodighiero)
[Introduced January 13, 2010; referred to the
Committee on Political Subdivisions then Finance.]
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 from five percent to six percent, with the
increase being deposited into the Regional Jail Operations
Partial Reimbursement Fund for distribution to counties.
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.
(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 a tax upon all purchases
outside the corporate limits of any municipality of intoxicating
liquor from
a retailer licensed under 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
of this
chapter. The tax
shall be five is six percent of the purchase
price and shall be 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 tax shall However, the tax 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.
(b) Except as provided in subsection (d) of this section, 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 collected.
Provided, That However, 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 In addition, 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.
(c) The West Virginia Alcohol Beverage Control Commissioner by appropriate rules
and regulations shall provide for the collection
of such tax upon all purchases outside the corporate limits of any
municipality of intoxicating liquor from
a retailer licensed under
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
of this chapter, 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.
(d) After the effective date of the amendments made to this
section during the 2009 regular session of the Legislature, the
commissioner shall deposit seventeen percent of the taxes collected
under this section into the Regional Jail Operations Partial
Reimbursement Fund, established pursuant to section ten-b, article twenty, chapter thirty-one of this code, for distribution to
counties pursuant to that section.
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 six percent, with the increase
being deposited into the Regional Jail Operations Partial
Reimbursement Fund for distribution to counties.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.