WEST virginia Legislature

2018 regular session

Introduced

House Bill 4039

By Delegates Howell, Hamrick, Ward, Storch, Maynard, Martin, Atkinson, Dean, Harshbarger And Criss  

[Introduced January 12, 2018; Referred
to the Committee on Government Organization then Finance]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-1-9, relating to exempting short-term license holders to submit information to the State Tax Commission once the term of the permit has expired; and requiring rulemaking.

Be it enacted by the Legislature of West Virginia:

ARTICLE 1. SUPERVISION.

§11-1-9. Holders of short term permits and licenses to sell; rulemaking.

(a) Notwithstanding any provision of this chapter to the contrary, holders of short-term permits or licenses to sell specific items, e.g., fireworks, beer, food, or wine at festivals, may not be required to submit any information to the State Tax Commission after the term of the permit or license has expired: Provided, That the permit or license holder has filed with the commission all necessary information specific to the time period the permit or license was authorized.

(b) The Tax Commissioner shall propose rules for legislative approval in accordance with §29A-3-1 et seq. of this code to implement this section.

NOTE: The purpose of this bill is to exempt short-term license holders to submit information to the State Tax Commission once the term of the permit has expired. The bill requires rulemaking.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.