H. B. 2200

(By Delegates Gallagher, Douglas, Compton, Linch,

Faircloth and Riggs)

[Introduced January 23, 1995; referred to the

Committee on Finance then the Judiciary.]





A BILL to amend and reenact section six, article seven, chapter sixty-four of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to authorizing the division of tax to promulgate legislative rules relating to the business investment and jobs expansion tax credit, the corporation headquarters relocation tax credit and the small business tax credit.

Be it enacted by the Legislature of West Virginia:

That section six, article seven, chapter sixty-four of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted, to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO PROMULGATE LEGISLATIVE RULES.

§64-7-6. Department of tax and revenue; division of tax; and state tax commissioner.


(a) The legislative rules filed in the state register on the fifth day of January, one thousand nine hundred eighty-four, relating to the state tax commissioner (appraisal of property for periodic statewide reappraisals for ad valorem property tax purposes), are authorized with the amendments set forth below:
On page 8, section 11.04(b)(2), definition of "Active Mining Property," at the end of the first paragraph following the period, by adding the following: "In the application of the herein provided valuation formula on 'active mining property,' the appropriate formula calculation will be based upon the actual market to which the coal from that tract and seam is currently being sold, whether it is 'metallurgical' or 'steam'."
On page 9, section 11.04(b)(3), definition of "Active Reserves," at the end of the subsection, following the period, by adding the following: "In the application of the herein provided valuation formula on 'active reserves,' the appropriate formula calculation will be based upon the actual market to which the coal from that tract and seam is currently being sold, whether it is 'metallurgical' or 'steam'."
On page 11, section 11.04(b)(11), definition of "Mineable Coal," by striking the subsection and substituting in lieu thereof the following: "(11) Mineable Coal. Coal which can be mined under present day mining technology and economics."
On page 25, section 11.04(c)(2)(C), entitled "Property Tax Component," by striking the subsection and inserting in lieu thereof the following: "(C) Property Tax Component -- This component will be derived by multiplying the assessment rate by the statewide average of tax rates on Class III property."
On page 30, section 11.04(c)(4), entitled "Valuation of Mined- Out/Unmineable/Barren Coal Properties," by striking the numbers "$5.00" and inserting in lieu thereof the following: "$1.00."
On page 31, section 11.04(c)(5)(B), by striking the words and numbers "Five Dollars ($5.00)" and inserting in lieu thereof the following: "One Dollar ($1.00)."
On page 53, section 11.05(h) by striking the symbol and figures "($5.00)" and inserting in lieu thereof the following: "($1.00)."
On page 73, section 11.06(h) by striking the symbol and figures "$5.00" and inserting in lieu thereof the following: "$1.00."
On page 81, section 11.07(e)(15)(B)(4) at the end of the second sentence remove the period after the word "property" and insert the words "unless the land is used for some other purpose in which case it will be taxed according to its actual use."
On page 86, section 11.07(k) delete all of subsection (k).
On page 110, section 11.08(c)(4) by striking the symbol and figures "$5.00" and inserting in lieu thereof the following: "$1.00."
On page 111, section 11.08(c)(5)(B) by striking the symbol and figures "$5.00" and inserting in lieu thereof the following: "$1.00."
And,
On page 115, section 11.09(a)(3) in the first sentence, insert after the word "land" the words "excluding farmland."
(b) The legislative rules filed in the state register on the twenty-eighth day of September, one thousand nine hundred eighty- four, relating to the state tax commissioner (estimated personal income tax), are authorized with the amendments set forth below:
55.02(a)(2)(on page 182.2) line 18, after the word "profession" strike the words "on his own account" and the comma (,).
55.12(b)(1)(page 182.35) at the end of the section, change the period to a comma, and add the following language: "and in the case of a court appointed agent, a copy of the court order of appointment is sufficient."
And,
55.12(c)(page 182.36) after the word "for," strike the word "erroneous."
(c) The legislative rules filed in the state register on the twenty-eighth day of September, one thousand nine hundred eighty- four, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the fourteenth day of November, one thousand nine hundred eighty-four, and on the twenty-first day of March, one thousand nine hundred eighty-five, relating to the state tax commissioner (estimated corporation net income tax), are authorized.
(d) The legislative rules filed in the state register on the twelfth day of March, one thousand nine hundred eighty-five, relating to the state tax commissioner (identification and appraisal of farmland subsequent to the base year of statewide reappraisal), are authorized and directed to be promulgated with the following amendments:
Title page, Subject; following the word "Farmland," insert the words "and of Structures Situated Thereon."
Page i, Subject; following the word "Farmland," insert the words "and of Structures Situated Thereon."
Page i, TABLE OF CONTENTS, Section 10; following the words "Valuation of Farmland" add the words "and of Structures Situated Thereon."
Page 10.1, Title; following the word "FARMLAND" insert the words "AND STRUCTURES SITUATED THEREON."
Page 10.1, Section 10, Title; following the word "Farmland" add the words "and Structures Situated Thereon."
Page 10.1, Section 10.01(b); following the word "farmland" insert the words "and structures situated thereon."
Page 10.2, Section 10.02(a), first sentence; following the word "farmland" insert the words "and structures situated thereon."
Page 10.3, Section 10.02(b), first sentence; following the word "farmland" insert the words "and structures situated thereon." Delete the words "for purposes of the statewide reappraisal."
Page 10.3, Section 10.02(b), last sentence; following the word "farmland" insert the words "and structures situated thereon."
Page 10.8, Section 10.04(5)(B), last sentence; delete the period and add "or the incapability to be adapted to alternative uses."
Page 10.9, Section 10.04(6), first sentence; following the words "land currently being used" insert the words "as part of a farming operation."
Page 10.9, Section 10.04(6), following the last sentence; add the sentence "For the purposes of this definition, 'contiguous tracts' are farmlands which are in close proximity, but not necessarily adjacent: Provided, That all such contiguous tracts are operated as part of the same farm management plan."
Page 10.10, Section 10.04(8), is amended to read in its entirety as follows:
"(8) Farm buildings. -- The term 'farm buildings' shall mean structures which directly contribute to the operation of the farm, and shall include tenant houses and quarters furnished farm employees without rent as a part of the terms of their employment."
Page 10.11, Section 10.04; delete the word "November" and insert in lieu thereof the word "September." Delete the period following the word "valuation" and add the words, "for the assessment year beginning July first of each year."
Page 10.11, Section 10.04, insert the following subdivision: "(12) Application Form: The application form required to be filed with the assessor on or before September first of each year shall require certification that the farm complies with criteria set forth in Section 10.05(c) of these regulations, and renewal applications from year to year shall be sufficient upon statement certifying that no change has been made in the use of farm property which would disqualify 'farm use' classification for assessment purposes." Renumber the subdivisions of Section 10.04 following the new 10.04(12); formerly 10.04(12) through 10.04(28), to 10.04(13) through 10.04(29), respectively.
Page 10.14, Section 10.04(28) (formerly 10.04(27)); following the words "woodland products" insert a comma and the words "such as nuts or fruits harvested" and add a comma following the words "human consumption" on Page 10.15.
Page 10.16, Section 10.05, subsection (a), following the words "land is used for farm purposes" by striking the period and inserting in lieu thereof a colon and the following: " Provided, That the true and actual value of all farm used, occupied and cultivated by their owners or bona fide tenants shall be arrived at according to the fair and reasonable value of the property for the purpose for which it is actually used regardless of what the value of the property would be if used for some other purpose; and that the true and actual value shall be arrived at by giving consideration to the fair and reasonable income which the same might be expected to earn under normal conditions in the locality wherein situated, if rented: Provided, however, That nothing herein shall alter the method of assessment of lands or minerals owned by domestic or foreign corporations."
Page 10.16, Section 10.05(b), first clause; following the words "following factors shall be" insert the words "indicative of but not conclusive" and delete the word "considered."
Page 10.16, Section 10.05(b)(2); delete the period and add the words "such as soil conservation, farmland preservation or federal farm lending agencies."
Page 10.17, Section 10.05(b)(7); delete the section and insert in lieu thereof the words "(7) Whether or not the farmer practices 'custom farming' on the land in question."
Page 10.17, Section 10.05(b)(9); following the word "type" add a comma and insert the word "utility."
Page 10.17, Section 10.05(b)(11), first sentence; following the word "sales" insert the words "for nonfarm uses."
Page 10.17, Section 10.05(b)(12)(A); following the words "part of" insert the words "or appurtenant to."
Page 10.17, Section 10.05(b)(12)(B); following the words "contiguous to" insert the words "or operated in common with."
Page 10.18, Section 10.05, subsection (c), the first sentence of which is amended in its entirety to read as follows: "Qualifying farmland and the structures situated thereon shall be subject to farm use valuation, with primary consideration being given to the income which the property might be expected to earn, in the locality wherein situate, if rented."
Page 10.18, Section 10.05(b)(12)(B); delete the semicolons and the words "it was purchased at the same time as the tract so used." Delete the period following the word "purposes" and add the words "or any nonfarm use."
Page 10.19, Section 10.05(c)(2); following the words " Provided, That no" delete the word "reason" and insert in lieu thereof the words "individual event."
Page 10.20, Section 10.05(c)(4)(C); following the words "(1,000) minimum production value" insert the words "or the small farm five hundred dollars ($500) minimum production and sale."
Page 10.23, Section 10.05(d)(3)(B), third sentence; following the word "If" insert the words "timber from." Delete the period following the word "purpose" and add the words "or is being converted to farm production uses."
Page 10.26, Section 10.05(f)(2) is amended in its entirety to read as follows:
"(2) Farm buildings. -- Rental value of farm buildings and other improvements on the farmland shall be valued by determining the replacement cost of the building or structure by usual farm construction practices, and farm labor standards and subtracting therefrom depreciation.1 Both of these determinations shall be made in accordance with the tax department's real property appraisal manual 2 as filed in the state register in accordance with chapter 29A of the code of West Virginia, 1931, as amended, and as it relates to agricultural buildings and structures. One (1) acre of land shall be assigned to all buildings as a unit situate on the property, regardless of the actual acreage occupied by such buildings and shall be appraised at its farm-use valuation based on the highest class of farmland present on the farm."
Page 10.28, Section 10.05(f)(3)(B)(1); following the words "or more of the" insert the word "usual."
Page 10.28, Section 10.05(f)(3)(B)(2); following the words "(50%) of the" insert the word "usual."
Page 10.29, Section 10.05(f)(3)(C)(1)(a); following the words "(50%) or more of the" insert the word "usual."
Page 10.29, Section 10.05(f)(3)(C)(1)(b); following the words "(50%) of the" insert the word "usual."
Page 10.31, Section 10.05(f)(3)(C)(2)(b); following the last sentence insert the sentence "An individual employed other than in farming is not an unincorporated business."
Page 10.35, Section 10.07, Title; following the word "Farmland" insert the words "and Structures Situated Thereon."
Page 10.35, Section 10.07(a), first sentence; following the word "farmland" insert the words "and structures situated thereon."
And,
Page 10.46, Subject; following the word "Farmland" insert the words "and Structures Situated Thereon."
(e) The legislative rules filed in the state register on the twenty-second day of May, one thousand nine hundred eighty-five, relating to the state tax commissioner (rules governing the operation of a statewide electronic data processing system network, to facilitate administration of the ad valorem property tax on real and personal property), are authorized.
(f) The legislative rules filed in the state register on the twenty-sixth day of March, one thousand nine hundred eighty-six, relating to the state tax commissioner (listing of interests in natural resources for the first statewide reappraisal; provision for penalties), are authorized.
(g) The legislative rules filed in the state register on the twenty-sixth day of March, one thousand nine hundred eighty-six, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the twelfth day of February, one thousand nine hundred eighty-seven, relating to the state tax commissioner (review of appraisals by county commissions sitting as administrative appraisal review boards), are authorized.
(h) The legislative rules filed in the state register on the twenty-sixth day of March, one thousand nine hundred eighty-six, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the twelfth day of February, one thousand nine hundred eighty-seven, relating to the state tax commissioner (review of appraisals by a circuit court on certiorari), are authorized with the following amendment:
On page 3, §18.3.1 is stricken in its entirety and a new §18.3.1 is inserted in lieu thereof to read as follows:
"§18.3.1 Who May Request Review. -- The property owner, Tax Commissioner, protestor or intervenor may request the county commission to certify the evidence and remove and return the record to the circuit court of the county on a writ of certiorari. Parties to the proceeding wherein review by the circuit court is sought shall pay costs and fees as they are incurred: Provided, That the circuit court upon rendering judgment or making any order may award costs to any party in accordance with the provisions of W. Va. Code §53-3-5."
(i) The legislative rules filed in the state register on the twenty-sixth day of March, one thousand nine hundred eighty-six, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the twelfth day of February, one thousand nine hundred eighty-seven, relating to the state tax commissioner (administrative review of appraisals by the state tax commissioner), are authorized.
(j) The legislative rules filed in the state register on the eighteenth day of August, one thousand nine hundred eighty-six, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the twelfth day of February, one thousand nine hundred eighty-seven, relating to the state tax commissioner (additional review and implementation of property appraisals), are authorized.
(k) The legislative rules filed in the state register on the eleventh day of August, one thousand nine hundred eighty-six, relating to the state tax commissioner (guidelines for assessors to assure fair and uniform personal property values), are authorized.
(l) The legislative rules filed in the state register on the eighteenth day of August, one thousand nine hundred eighty-six, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the tenth day of December, one thousand nine hundred eighty-six, relating to the state tax commissioner (registration of transient vendors), are authorized.
(m) The legislative rules filed in the state register on the fourth day of February, one thousand nine hundred eighty-six, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the fourteenth day of January, one thousand nine hundred eighty-seven, relating to the state tax commissioner (business and occupation tax), are authorized.
(n) The legislative rules filed in the state register on the fourteenth day of August, one thousand nine hundred eighty-seven, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the fourth day of November, one thousand nine hundred eighty-seven, relating to the state tax commissioner (telecommunications tax), are authorized.
(o) The legislative rules filed in the state register on the fourteenth day of August, one thousand nine hundred eighty-seven, relating to the state tax commissioner (business franchise tax), are authorized.
(p) The legislative rules filed in the state register on the seventeenth day of August, one thousand nine hundred eighty-seven, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the twenty-second day of January, one thousand nine hundred eighty-eight, relating to the state tax commissioner (consumers sales and service tax and use tax), are authorized.
(q) The legislative rules filed in the state register on the fourteenth day of August, one thousand nine hundred eighty-seven, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the thirteenth day of January, one thousand nine hundred eighty-eight, relating to the state tax commissioner (appraisal of property for periodic statewide reappraisals for ad valorem property tax purposes), are authorized.
(r) The legislative rules filed in the state register on the fourteenth day of August, one thousand nine hundred eighty-seven, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the twelfth day of January, one thousand nine hundred eighty-eight, relating to the state tax commissioner (severance tax), are authorized.
(s) The legislative rules filed in the state register on the second day of September, one thousand nine hundred eighty-eight, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the twenty-fourth day of February, one thousand nine hundred eighty-nine, relating to the state tax commissioner (solid waste assessment fee), are authorized.
(t) The legislative rules filed in the state register on the twelfth day of August, one thousand nine hundred eighty-eight, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the twenty-first day of September, one thousand nine hundred eighty-eight, relating to the state tax commissioner (electronic data processing system network for property tax administration), are authorized.
(u) The legislative rules filed in the state register on the nineteenth day of September, one thousand nine hundred eighty-eight, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the twenty-fourth day of February, one thousand nine hundred eighty-nine, relating to the state tax commissioner (exemption of property from ad valorem property taxation), are authorized.
(v) The legislative rules filed in the state register on the sixteenth day of September, one thousand nine hundred eighty-eight, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the thirteenth day of January, one thousand nine hundred eighty-nine, relating to the state tax commissioner (consumers sales and service tax and use tax), are authorized.
(w) The legislative rules filed in the state register on the twenty-third day of June, one thousand nine hundred eighty-nine, relating to the state tax department (personal income tax), are authorized.
(x) The legislative rules filed in the state register on the twenty-ninth day of June, one thousand nine hundred eighty-nine, relating to the state tax department (severance tax), are authorized.
(y) The legislative rules filed in the state register on the fourth day of August, one thousand nine hundred eighty-nine, modified by the state tax department to meet the objections of the legislative rule-making review committee and refiled in the state register on the eleventh day of December, one thousand nine hundred eighty-nine, relating to the state tax department (solid waste assessment fee), are authorized.
(z) The legislative rules filed in the state register on the fourteenth day of August, one thousand nine hundred eighty-nine, modified by the department of tax and revenue to meet the objections of the legislative rule-making review committee and refiled in the state register on the twelfth day of December, one thousand nine hundred eighty-nine, relating to the department of tax and revenue (business franchise tax), are authorized.
(aa) The legislative rules filed in the state register on the eleventh day of August, one thousand nine hundred eighty-nine, modified by the department of tax and revenue to meet the objections of the legislative rule-making review committee and refiled in the state register on the eleventh day of December, one thousand nine hundred eighty-nine, relating to the department of tax and revenue (business and occupation tax), are authorized.
(bb) The legislative rules filed in the state register on the fourteenth day of August, one thousand nine hundred eighty-nine, modified by the department of tax and revenue to meet the objections of the legislative rule-making review committee and refiled in the state register on the nineteenth day of January, one thousand nine hundred ninety, relating to the department of tax and revenue (consumers sales and service tax and use tax), are authorized with the amendments set forth below:
On page eight, Section 2.28, after the word "as" by inserting the words "art, science,".
On pages eight and nine, Section 2.28.1, after the word "intellectual" by deleting the word "or" and inserting in lieu thereof the words "physical and".
On page nine, Section 2.28.2, by deleting the words "or instruction."
On page nine, Section 2.28.2, after the word "training" by adding the word "or".
On page nine, Section 2.28.2, by deleting the words "or any portion of a school curriculum classified as physical education."
On page nine, by deleting all of Section 2.28.2.1.
On page nine, Section 2.28.2.2, by deleting the section number.
On page nine, Section 2.28.2.2, by deleting the words "or instruction."
On page nine, Section 2.28.2.2, after the word "training" by adding the word "or".
On page nine, Section 2.28.2.2, after the word "conditioning" by inserting a period and striking the remainder of the sentence.
On page one hundred twelve, Section 59.2, after the words "sales of the service of cremation" by adding the words "sales on perpetual care trust fund deposits."
And,
On page one hundred twenty-eight, Section 91.2, after the words "include food" by inserting the following: ", as defined in section 2.30 of this rule,".
(cc) The legislative rules filed in the state register on the eleventh day of August, one thousand nine hundred eighty-nine, modified by the department of tax and revenue to meet the objections of the legislative rule-making review committee and refiled in the state register on the eleventh day of December, one thousand nine hundred eighty-nine, relating to the department of tax and revenue (motor carrier road tax), are authorized.
(dd) The legislative rules filed in the state register on the eleventh day of August, one thousand nine hundred eighty-nine, modified by the department of tax and revenue to meet the objections of the legislative rule-making review committee and refiled in the state register on the eleventh day of December, one thousand nine hundred eighty-nine, relating to the department of tax and revenue (gasoline and special fuel excise tax), are authorized.
(ee) The legislative rules filed in the state register on the eleventh day of August, one thousand nine hundred eighty-nine, modified by the department of tax and revenue to meet the objections of the legislative rule-making review committee and refiled in the state register on the eleventh day of December, one thousand nine hundred eighty-nine, relating to the department of tax and revenue (corporation net income tax), are authorized.
(ff) The legislative rules filed in the state register on the eleventh day of August, one thousand nine hundred eighty-nine, modified by the department of tax and revenue to meet the objections of the legislative rule-making review committee and refiled in the state register on the eleventh day of December, one thousand nine hundred eighty-nine, relating to the department of tax and revenue (soft drinks tax), are authorized.
(gg) The legislative rules filed in the state register on the twenty-first day of February, one thousand nine hundred ninety-one, relating to the state tax commissioner (business investment and jobs expansion tax credit, corporations headquarters relocation tax credit, and small business tax credit), are authorized.
(hh) The legislative rules filed in the state register on the twentieth day of December, one thousand nine hundred ninety, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the twenty-sixth day of April, one thousand nine hundred ninety-one, relating to the state tax commissioner (valuation of timberland and managed timberland), are authorized.
(ii) The legislative rules filed in the state register on the twenty-second day of April, one thousand nine hundred ninety-one, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the sixteenth day of September, one thousand nine hundred ninety-one, relating to the state tax commissioner (bingo rules and regulations), are authorized.
(jj) The legislative rules filed in the state register on the thirty-first day of July, one thousand nine hundred ninety-one, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the sixteenth day of September, one thousand nine hundred ninety-one, relating to the state tax commissioner (property transfer tax), are authorized.
(kk) The legislative rules filed in the state register on the eighth day of August, one thousand nine hundred ninety-one, modified by the division of tax to meet the objections of the legislative rule-making review committee and refiled in the state register on the seventh day of January, one thousand nine hundred ninety-two, relating to the division of tax (municipal business and occupation tax), are authorized with the amendments set forth below:
On page forty-six, section 2g, by striking out all of subsection 2g.3;
And,
On pages forty-six and forty-seven, by renumbering the remaining subsections.
(ll) The legislative rules filed in the state register on the eighth day of August, one thousand nine hundred ninety-one, modified by the division of tax to meet the objections of the legislative rule-making review committee and refiled in the state register on the tenth day of January, one thousand nine hundred ninety-two, relating to the division of tax (soft drinks tax), are authorized with the amendments set forth below:
On page six, subsection 5.2, in the section heading, by striking out the word "breakfast" and inserting in lieu thereof "certain bottled";
And,
On page six, subsection 5.2, after the word "mixes" by inserting the words "low-alcoholic brewed beverages such as near beer."
(mm) The legislative rules filed in the state register on the eighth day of August, one thousand nine hundred ninety-one, modified by the division of tax to meet the objections of the legislative rule-making review committee and refiled in the state register on the tenth day of January, one thousand nine hundred ninety-two, relating to the division of tax (corporation net income tax), are authorized with the amendment set forth below:
On page twelve, subdivision 6.4.3, by striking out all of subdivision 6.4.3.
(nn) The legislative rules filed in the state register on the eighteenth day of June, one thousand nine hundred ninety-one, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the tenth day of January, one thousand nine hundred ninety-two, relating to the state tax commissioner (appraisal of producing and reserve oil and natural gas property for periodic statewide reappraisals for ad valorem property tax purposes), are authorized.
(oo) The legislative rules filed in the state register on the ninth day of August, one thousand nine hundred ninety-one, modified by the state tax commissioner to meet the objections of the legislative rule-making review committee and refiled in the state register on the tenth day of January, one thousand nine hundred ninety-two, relating to the state tax commissioner (severance tax), are authorized.
(pp) The legislative rules filed in the state register on the eighth day of August, one thousand nine hundred ninety-one, modified by the division of tax to meet the objections of the legislative rule-making review committee and refiled in the state register on the tenth day of January, one thousand nine hundred ninety-two, relating to the division of tax (business franchise tax), are authorized.
(qq) The legislative rules filed in the state register on the eighth day of August, one thousand nine hundred ninety-one, modified by the division of tax to meet the objections of the legislative rule-making review committee and refiled in the state register on the tenth day of January, one thousand nine hundred ninety-two, relating to the division of tax (exceptions to confidentiality of taxpayer information and disclosure of certain taxpayer information), are authorized.
(rr) The legislative rules filed in the state register on the ninth day of August, one thousand nine hundred ninety-one, modified by the division of tax to meet the objections of the legislative rule-making review committee and refiled in the state register on the thirteenth day of January, one thousand nine hundred ninety-two, relating to the division of tax (consumers sales and service tax and use tax), are authorized with the amendments set forth below:
On page six, by deleting all of subdivisions 2.25.2 and 2.25.4;
On page six, subsection 2.25 by renumbering the remaining subdivisions;
On page forty-five, paragraph 8.1.1.1, after the words "licensed social workers", by inserting "enrolled agents, professional foresters,";
On page forty-five, paragraph 8.1.1.1, after the word "electricians", by striking out the words "enrolled agents";
On page forty-five, paragraph 8.1.1.1, after the word "musicians" by striking out the word "auctioneers,";
On page fifty-six, subdivision 9.2.19, after the word "laws" by striking out the colon and inserting the following ", such as, for example, sales by credit unions under W. Va. Code §31-10-33 the sale of services by owners, trainers or jockeys which are essential to the effective conduct of a horse or dog racing meeting under W. Va. Code §19-23-12, or the commission of an auctioneer licensed under W. Va. Code §19-2C-1 et seq.:";
On page one hundred five, subsection 33.5, by striking out the words "child care";
On page one hundred ten, subsection 38.1 after the words "daily charge.", by inserting the following sentence: "The daily charge subject to the consumers sales and service tax does not include complimentary items such as shampoo, coffee and newspapers given to guests by hotels and motels.";
On page one hundred forty-three, subsection 86.1, after the word "auctioneer" by inserting the following "licensed under W. Va. Code §19-2C-1 et seq.";
On page one hundred forty-three, subsection 86.1, after the word "is" by inserting the word "not";
On page one hundred forty-three, subsection 86.2 after the word "tax" by inserting the following "on the full sales price of the sales";
On page one hundred forty-three, subsection 86.3, in the last sentence after the word "services" by inserting the following "by an auctioneer not licensed in accordance with the W. Va. Code §19-2C-1 et seq.";
On page one hundred forty-three, subsection 86.3, in the last sentence after the word "sold" by striking out the period and adding the following ": Provided, That an auctioneer licensed in accordance with W. Va. Code §19-2C-1 et seq. is not required to collect sales tax on such fees or commissioners.";
And,
On page one hundred forty-three, subsection 86.4, by striking out the first sentence and inserting, in lieu thereof, the following sentence: "An auctioneer is taxable on all of his or her purchases except purchases for resale."
(ss) The legislative rules filed in the state register on the eighteenth day of September, one thousand nine hundred ninety-two, relating to the division of tax (bingo), are authorized.
(tt) The Legislature hereby authorizes and directs the division of tax to amend its rule relating to consumers sales and service tax and use tax which were filed in the code of state regulations (110 CSR 15) on the twenty-seventh day of April, one thousand nine hundred ninety-two, with the following amendments:
On page fifty-eight, by striking out all of subparagraph 9.3.4.3.d and by renumbering the remaining subparagraph;
And,
On page one hundred eight, section 38.1, after the words "daily charge." by striking out the words "The daily charge subject to the consumers sales and service tax does not include complimentary items such as shampoo, coffee and newspapers given to guests by hotels and motels." and inserting in lieu thereof the following:
"Notwithstanding the fact that persons engaged in the rendering of a service are required to pay tax on their purchases for use and/or consumption in rendering such services, the purchase by hotels, motels, tourist homes and rooming houses of complimentary items such as shampoos, coffee and newspapers given to guests by such hotels, motels, tourist homes and rooming houses are not taxable."
(uu) The legislative rules filed in the state register on the thirteenth day of August, one thousand nine hundred ninety-three, relating to the division of tax (bingo), are authorized.
(vv) The legislative rules filed in the state register on the thirteenth day of August, one thousand nine hundred ninety-three, modified by the division of tax to meet the objections of the legislative rule-making review committee and refiled in the state register on the twelfth day of January, one thousand nine hundred ninety-four, relating to the division of tax (charitable raffle boards and games), are authorized.
(ww) The legislative rules filed in the state register on the sixteenth day of August, one thousand nine hundred ninety-three, relating to the division of tax (business investment and jobs expansion tax credit, small business tax credit, corporate headquarters relocation tax credit), are authorized with the amendment set forth below:
On page thirty-nine, section 5.16.3.1, by striking section 5.16.3.1 and inserting in lieu thereof the following:
"This exception shall not be applicable if the taxpayer failed to provide information requested by the Department of Tax and Revenue, or its predecessor, the West Virginia Tax Department, or if the taxpayer had knowledge or should have had knowledge of information necessary for the Department of Tax and Revenue to make an informed analysis and determination pertaining to the actual application of the credit but failed to disclose such information to the Department."
(xx) The legislative rules filed in the state register on the thirteenth day of August, one thousand nine hundred ninety-three, modified by the division of tax to meet the objections of the legislative rule-making review committee and refiled in the state register on the twelfth day of January, one thousand nine hundred ninety-four, relating to the division of tax (preneed cemetery companies), are authorized with the amendment set forth below:
"On page four, section 3.1, by striking out '$400.00' and inserting in lieu thereof '$200.00'."
(yy) The legislative rules filed in the state register on the sixteenth day of August, one thousand nine hundred ninety-three, relating to the division of tax (pollution control facilities), are authorized with the amendment set forth below:
On page one, section 2.2 after the word "be" by inserting the following: "The definition of facilities eligible for salvage tax treatment shall be strictly construed so as to include only such equipment and devices as are installed primarily and immediately to abate air or water pollution. These items of personal property which may coincidentally comply with air or water quality or effluent standards prescribed by or promulgated under the laws of this state or the United States, but which are primarily installed for plant operations or are productive, or add to the economic value of a business enterprise or have a market value after installation in excess of salvage value, will not be deemed eligible for salvage tax treatment."
(zz) The legislative rules filed in the state register on the twelfth day of August, one thousand nine hundred ninety-four, modified by the division of tax to meet the objections of the legislative rule-making review committee and refiled in the state register on the sixth day of January, one thousand nine hundred ninety-five, relating to the division of tax (business investment and jobs expansion tax credit, corporation headquarters relocation tax credit, small business tax credit), are authorized.

NOTE: The purpose of this bill is to authorize the Division of Tax to promulgate legislative rules relating to the business investment and jobs expansion tax credit, the corporation headquarters relocation tax credit and the small business tax credit.

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