Senate Bill No. 555
(By Senators Foster and McCabe)
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[Introduced February 12, 2007; referred to the Committee on
Government Organization; and then to the Committee on Finance.]
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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.
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.
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 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. The tax shall be
five ten 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 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.
All such tax collected within one mile of the corporate limits
of any municipality within the state shall be remitted to such
municipality; all other tax so collected shall be remitted to the
county wherein collected:
Provided, That where the corporate
limits of more than one municipality be within one mile of the
place of collection of such tax, all such tax collected shall be
divided equally among each of said municipalities:
Provided,
however, That such 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.
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 state stores or other
agencies of the Alcohol Beverage Control Commissioner, separation
or proration of the same and distribution thereof to the respective
counties and municipalities for which the same shall be collected. The Tax 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 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,
and shall also provide for separation or proration of the same and
distribution thereof to the respective counties and municipalities
for which the same shall be collected. Such rules
and regulations
shall provide that all such taxes shall be deposited with the State
Treasurer and distributed quarterly by the treasurer upon warrants
of the Auditor payable to the counties and municipalities.
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 ten percent.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
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