H. B. 4388
(By Delegates Hamilton, Perdue, Louisos,
Morgan, Guthrie)
[Introduced February 8, 2010
; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact §11-16-13 of the Code of West Virginia,
1931, as amended, relating to increasing the barrel tax on
nonintoxicating beer; and requiring the increased moneys from
this tax to be expended on alcohol and drug abuse programs.
Be it enacted by the Legislature of West Virginia:
That §11-16-13 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 16. NONINTOXICATING BEER.
§11-16-13. Barrel tax on nonintoxicating beer.
(a) There is
hereby levied and imposed, in addition to the
license taxes provided
for in this article, a tax of
five dollars
and fifty cents $22 on each barrel of thirty-one gallons and in
like ratio on each part barrel of nonintoxicating beer manufactured
in this state for sale within this state, whether contained or sold
in barrels, bottles or other containers, and a like tax is
hereby
levied and imposed upon all nonintoxicating beer manufactured
outside of this state and brought into this state for sale within this state; but no nonintoxicating beer manufactured, sold or
distributed in this state is subject to more than one barrel tax.
The brewer manufacturing or producing nonintoxicating beer within
this state for sale within this state
shall pay pays the barrel tax
on
such nonintoxicating beer, and, except as provided otherwise,
the distributor who is the original consignee of nonintoxicating
beer manufactured or produced outside of this state, or who brings
such nonintoxicating beer into this state,
shall pay pays the
barrel tax on
such nonintoxicating beer manufactured or produced
outside of this state:
Provided, That the barrel tax imposed by
this section
shall does not apply to nonintoxicating beer
manufactured by a brewpub.
(b) On or before the tenth day of each month during the
license period, every brewer or operator of a brewpub who
manufactures or produces nonintoxicating beer within this state
shall file a report in writing, under oath, to the Tax
Commissioner, in the form prescribed by the Tax Commissioner,
stating its total sales, or in the case of a brewpub, its total
estimated production of nonintoxicating beer within this state
during that month, and at the same time
shall pay pays the tax
levied by this article on such production. On or before the tenth
day of each month during the license period, every distributor who
is the original consignee of nonintoxicating beer manufactured or
produced outside this state or who brings such beer into this state
for sale shall file a report in writing, under oath, to the Tax Commissioner, in the form prescribed by the Tax Commissioner,
stating its total estimated purchases of such nonintoxicating beer
during that month, and at the same time shall pay the tax thereon
levied by this article for such estimated monthly purchase:
Provided, That the Tax Commissioner may allow, or require, a brewer
who manufactures or produces nonintoxicating beer outside this
state to file the required report and pay the required tax on
behalf of its distributor or distributors. Any brewer or
distributor or operator of a brewpub who files a report under this
subsection may adjust its monthly estimated sales or purchases or
production report or reports by filing amended reports by the
twenty-fifth day of the reporting month.
(c) Every brewer or distributor or operator of a brewpub who
files a report under subsection (b) of this section shall file a
final monthly report of said sales or purchases or production, in
a form and at a time prescribed by the Tax Commissioner, stating
actual nonintoxicating beer sales, purchases, or production and
other information which the Tax Commissioner may require, and shall
include a remittance for any barrel tax owed for actual sales or
purchases or production made in excess of the amount estimated for
that month.
(d) Any brewer or distributor or operator of a brewpub who
files a report pursuant to subsection (b) of this section
reflecting an underestimation of twenty-five percent or more of
actual sales or purchases or production of nonintoxicating beer as shown by the report filed pursuant to subsection (c) of this
section shall be assessed a penalty of one percent of the total
taxes due in such prior month.
(e) Brewers and distributors and operators of brewpubs shall
keep all records which relate to the sale or purchase in this state
of nonintoxicating beer for a period of three years unless written
approval for earlier disposal is granted by the Tax Commissioner.
(f) Brewpubs shall keep
such records as required by the
federal government and may, in lieu of the recordkeeping and
reporting requirements contained in subsections (a) through (e) of
this section, file copies of the federal reports contemporaneously
with the Tax Commissioner at the time of such filings with the
federal government. The filing of duplicate copies of the federal
reports with the State Tax Commissioner
shall be deemed is
considered as compliance with subsections (a) through (e) of this
section.
(g) The increased tax in subsection-a of this section shall be
paid to the Director of Mental Health pursuant to section eight,
article one-a, chapter twenty-seven, and these tax moneys shall be
expended on programs within the Division of Alcoholism and Drug
Abuse, pursuant to section eleven, article one-a, chapter twenty-
seven of this code.
(h) Effective Date -- The changes set forth to this section of
this article shall become effective July 1, 2010.
NOTE: The purpose of this bill is to increase the barrel tax
on nonintoxicating beer; and to require the increased moneys from
this tax to be expended on alcohol and drug abuse programs.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.