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Introduced Version House Bill 2459 History

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Key: Green = existing Code. Red = new code to be enacted
H. B. 2459


(By Delegates Eldridge and Rodighiero)
[Introduced January 13, 2010; referred to the
Committee on Political Subdivisions then Finance.]




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 from five percent to six percent, with the increase being deposited into the Regional Jail Operations Partial Reimbursement Fund for distribution to counties.

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.


(a) 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 a retailer licensed under article three-a of this chapter, 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 of this chapter. The tax shall be five is six 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 However, the tax may not 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.
(b) Except as provided in subsection (d) of this section, All such the tax collected within one mile of the corporate limits of any municipality within the state shall be remitted to such the municipality; all other tax so collected shall be remitted to the county wherein collected. Provided, That However, where the corporate limits of more than one municipality be is within one mile of the place of collection of such the tax, all such the tax collected shall be divided equally among each of said the municipalities. Provided, however, That such In addition, the 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.
(c) 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 a retailer licensed under article three-a of this chapter, state stores or other agencies of the Alcohol Beverage Control Commissioner, separation or proration of the same tax and distribution thereof of the tax to the respective counties and municipalities for which the same shall be tax is collected. The Tax Commissioner by appropriate rules and regulations shall provide for the collection of such the 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 of this chapter, and shall also provide for separation or proration of the same and distribution thereof of the tax to the respective counties and municipalities for which the same shall be tax is collected. Such The rules and regulations shall provide that all such the taxes shall be collected are deposited with the State Treasurer and distributed quarterly by the Treasurer upon warrants of the Auditor payable to the counties and municipalities.
(d) After the effective date of the amendments made to this section during the 2009 regular session of the Legislature, the commissioner shall deposit seventeen percent of the taxes collected under this section into the Regional Jail Operations Partial Reimbursement Fund, established pursuant to section ten-b, article twenty, chapter thirty-one of this code, for distribution to counties pursuant to that section.


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 six percent, with the increase being deposited into the Regional Jail Operations Partial Reimbursement Fund for distribution to counties.

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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