Senate Bill No. 177

(By Senators Craigo, McCabe, Prezioso, Plymale, Oliverio, Sharpe, McKenzie, Sprouse, Boley, Love, Mitchell, Bailey, Anderson, Facemyer, Bowman, Minard, Rowe, Kessler, Redd, Helmick, Ross, Snyder, Minear, Unger, Jackson, Edgell, Hunter, Caldwell, Fanning, Chafin, Tomblin, Mr. President, Deem and Wooton)

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[Introduced February 19, 2001; referred to the Committee on Banking and Insurance; and then to the Committee on Finance .]
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A BILL to amend article twenty-seven, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, by adding thereto a new section, designated section thirty-six, relating to phasing out the health care provider tax imposed on gross receipts of services performed by certain practitioners.

Be it enacted by the Legislature of West Virginia:
That article twenty-seven, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended by adding thereto a new section, designated section thirty-six, to read as follows:
ARTICLE 27. HEALTH CARE PROVIDER TAXES.
§11-27-36. Phase out and elimination of tax on services of individual practitioners.

(a) Effective the first day of July, two thousand one, the rate of the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one and thirty-one hundredths percent; and
(2) Section sixteen of this article is reduced to one and one-half percent.
(b) Effective the first day of July, two thousand two, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to eighty-seven one hundredths percent; and
(2) Section sixteen of this article is reduced to one percent. (c) Effective the first day of July, two thousand three, the tax imposed under:
(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to forty-four one hundredths percent; and
(2) Section sixteen of this article is reduced to one half percent.
(d) Effective the first day of July, two thousand four, the tax imposed under sections five, six, twelve, thirteen, fourteen, sixteen, seventeen, eighteen and nineteen of this article is eliminated.



NOTE: The purpose of this bill is to phase out the "health care provider tax" by July, 2004, on gross receipts of providers of chiropractic, dental, nursing, opticians', optometric, physicians', podiatry, psychological and therapists' services.

This section is new; therefore, strike-throughs and underscoring have been omitted.