COMMITTEE SUBSTITUTE
FOR
H. B. 2631
(By Delegates Doyle, Manuel and Pettit)
(Originating in the Committee on Finance)
[April 1, 1997]
A BILL to amend and reenact section twelve, article twenty-three,
chapter nineteen of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to the
imposition of tax under articles twelve, thirteen or fifteen
on the income or receipts or expenditures for goods and
services of owners, trainers or jockeys directly arising from
their services which are essential to the effective conduct of
a horse or dog racing meeting; and providing for a certificate
of exemption to be issued by the department of tax and
revenue.
Be it enacted by the Legislature of West Virginia:
That section twelve, article twenty-three, chapter nineteen
of the code of West Virginia, one thousand nine hundred thirty-one,
as amended, be amended and reenacted to read as follows:
ARTICLE 23. HORSE AND DOG RACING.
§19-23-12. License to be in lieu of all other license, etc.,
taxes; exception.
The license tax imposed in section ten of this article shall
be in lieu of all other license, income, excise, special or
franchise taxes of this state, and no county or municipality or
other political subdivision of this state shall be empowered to
levy or impose any license, income, pari- mutuel, excise, special
or franchise tax on any racing association engaged in the business
of conducting a horse or dog race meeting at which horse or dog
races are run for purses under the jurisdiction of and being
licensed by the racing commission, or on the operation or
maintenance of the pari-mutuel system of wagering, or on the sale
of any commodity during a horse or dog race meeting at which horse
or dog races are run, or at any such horse or dog racetrack nor
shall there be, hereafter, any imposition of tax pursuant to
articles twelve, thirteen or fifteen of chapter eleven of this code
on the income or receipts of owners, trainers or jockeys directly
arising from their services which are essential to the effective
conduct of a horse or dog racing meeting: Provided, That there
shall be a further exemption for purchases of tangible personal
property or services directly used or consumed by owners, trainers
or jockeys in the effective conduct of a horse race meeting.
The sales tax exemption provided to jockeys, owners and
trainers in this section shall be asserted by presentation to the vendor of a certificate issued by the department of tax and
revenue. The department of tax and revenue shall issue the
certificate to the jockey, owner or trainer upon presentation of a
valid license from the racing commission. The foregoing provisions
of this section shall in no way affect, abridge or abolish the
authority of a municipality to impose the license tax authorized by
the provisions of section eight, article thirteen, chapter eight of
this code.