Senate Bill No. 714
(By Senators Plymale, McCabe and Foster)
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[Introduced February 19, 2007; referred to the Committee on the
Judiciary; and then to the Committee on Finance.]
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A BILL to amend and reenact §7-18-2 of the Code of West Virginia,
1931, as amended; to amend said code by adding thereto two new
sections, designated §8-13-5b and §8-13-5c; to amend and
reenact §8-13C-4 and §8-13C-5 of said code; to amend said code
by adding thereto a new section, designated §11-8-34; to amend
said code by adding thereto a new section, designated
§11-13B-19; and to amend and reenact §11-22-2 of said code,
all relating to providing authorization for specified tax
impositions for metro governments; authorizing specified
studies and funding thereof; authorizing telecommunications
tax and property tax for the purpose of providing potential
taxing authority and tax distribution provisions relating to
metro governments; authorizing increases of the rate of hotel
occupancy tax imposed by counties that are participants in
metro government to not more than six percent; authorizing a metro government to impose a wage tax; authorizing a metro
government to impose a user fee; authorizing a metro
government to impose a consumers sales and service tax at a
rate of one percent on all sales within the metro government
jurisdiction; authorizing a metro government to impose a use
tax at a rate of one percent on all taxable uses of tangible
personal property and services within the metro government
jurisdiction; authorizing counties that are participants in
metro government to increase the excise tax imposed on the
transfer of real property; requiring a study be conducted to
examine alternative methods of taxing telecommunications and
imposing fees; specifying funding; creating a study fund;
mandating a study completion date and report of
recommendations; requiring a study of issues relating to
reallocating property tax revenues and other potential
revenues of metro governments to more fairly distribute tax
between urban areas and rural areas and specifying funding;
and creating a study fund.
Be it enacted by the Legislature of West Virginia:
That §7-18-2 of the Code of West Virginia, 1931, as amended,
be amended and reenacted; that said code be amended by adding
thereto two new sections, designated §8-13-5b and §8-13-5c; that
§8-13C-4 and §8-13C-5 of said code be amended and reenacted; that
said code be amended by adding thereto a new section, designated §11-8-34; that said code be amended by adding thereto a new
section, designated §11-13B-19; and that §11-22-2 of said code be
amended and reenacted, all to read as follows:
CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.
ARTICLE 18. HOTEL OCCUPANCY TAX.
§7-18-2. Rate of tax.
The rate of tax imposed shall be three percent of the
consideration paid for the use or occupancy of a hotel room:
Provided: That on and after the first day of July, two thousand
five, a municipality may by ordinance increase the rate of tax
imposed in this section to not more than six percent of the
consideration paid for the use or occupancy of a hotel room:
Provided, however, That on and after the first day of July, two
thousand seven, a metro government may by ordinance increase the
rate of tax imposed in this section to not more than six percent of
the consideration paid for the use or occupancy of a hotel room in
the portions of the metro government territory under county
jurisdiction: Provided, however, further, That notwithstanding
any other provision of this article to the contrary, a municipality
may not impose any tax authorized by this article on a hotel
located within its corporate limits upon which a county was
imposing a tax authorized by this article on or after the first day
of January, two thousand five, and continuously thereafter to and
including the effective date of annexation of the territory in which the hotel is located pursuant to article six, chapter eight
of this code and as to that hotel, the county
having jurisdiction
over the county's portion of metro government territory is
authorized to continue to impose and collect the tax authorized by
this article at the rate of
three not more than six percent of the
consideration paid for the use or occupancy of a hotel room:
And
Provided further, That in the event the county commission duly
enters an order of record that ceases to impose the tax authorized
by this article on that hotel, then, as to that hotel, the
municipality in which the hotel is located by reason of the
annexation may impose the tax authorized by this article. Prior to
the second reading of an ordinance proposed by a municipality
or
county to increase the rate of tax, the municipality
or county
shall conduct a properly noticed public hearing on the issue. The
consideration paid for the use or occupancy of a hotel room shall
not include the amount of tax imposed on the transaction under
article fifteen, chapter eleven of this code or charges for meals,
valet service, room service, telephone service or other charges or
consideration not paid for use or occupancy of a hotel room.
For
purposes of this article, the term "metro government" has the
meaning ascribed to such term in section three, article one,
chapter seven-a of this code.
CHAPTER 8. MUNICIPAL CORPORATIONS.
ARTICLE 13. TAXATION AND FINANCE.
§8-13-5b. Metro government wage tax.
(a)
Authorization to impose tax. --
On and after the first day of January, two-thousand nine, any
metro government has plenary power and authority to impose a gross
wage tax by ordinance in accordance with the provisions of this
section. For purposes of this section, the term "metro government"
has the meaning ascribed to such term in section three, article
one, chapter seven-a of this code.
(b) Every employer with an office, facility or place of
business in this state shall withhold the metro government gross
wage tax from employees who are residents of the territory of any
metro government.
(c)
Rate of tax. -- The tax shall be imposed at the rate of
one percent of each employee's gross wages.
(d) Returns and Due dates. --
(1)
Monthly remittance. -- If the employer withholds an
aggregate amount of two hundred dollars or more per month, payment
must be made monthly. Payment is due on or before the twentieth
day of each month subsequent to the end of the month when the tax
was withheld.
(2)
Quarterly remittance. -- If the employer withholds an
aggregate amount of less than two hundred dollars per month,
payment must be made quarterly on the twentieth day of the month
next succeeding the end of each quarter ending on the last day of March, June, September and December.
(e)
Reporting and revenue distribution. --
(1) Employers who withhold the tax shall remit payment to the
Tax Commissioner in accordance with the requirements of this
section, and shall file such returns and reports as the Tax
Commissioner may prescribe.
(2) The Tax Commissioner shall remit the revenues so
collected, net of any refunds, retainages or expenses to the metro
government to which they are allocable in due course.
(3) For purposes of this section all metro governments
imposing the tax authorized by this section shall designate one
remittance point to which the Tax Commissioner may remit all
revenues collected for the metro government under this section.
Allocation and distribution of revenues among the municipal and
county participants of any municipal government shall be the
responsibility of the metro government.
(f)
Fund creation, authorization for expenditure. -- The Tax
Commissioner is hereby authorized to retain one percent of net
collections under this section for purposes general tax
administration. Amounts deducted and retained by the Tax
Commissioner under this section shall be deposited by the Tax
Commissioner in the special revolving fund which is hereby created
and established in the State Treasury and designated as the "metro
wage tax administration fund." Amounts deposited in the metro wage tax administration fund may be expended by the Tax Commissioner for
the general administration of the taxes administered under the
authority of this section and under the authority of chapter eleven
of this code.
§8-13-5c. Metro government user fee.
(a)
Authorization to impose user fee. --
On and after the first day of January, two-thousand nine, any
metro government has plenary power and authority to impose a user
fee by ordinance in accordance with the provisions of this section.
For purposes of this section, the term "metro government" has the
meaning ascribed to such term in section three, article one,
chapter seven-a of this code.
(b) Every employer with an office, facility or place of
business in this state shall withhold the metro government user fee
from employees who are primarily employed within the territory of
any metro government. For purposes of this section an employee
that does not have a fixed working location by reason of work
entailing significant travel, temporary movement of the place where
the employee's actual work is done or other factors which cause the
employee's actual working location to be indeterminate, is deemed
to be primarily employed at the office, facility or place of
business of the employer within the territory of a metro
government. In circumstances where an employer has an office,
facility or place of business in more than one metro government territory, then the primary employment of an employee that does not
have a fixed working location is deemed to be in the metro
government jurisdiction in which the office, facility or place of
business is located to which the employee primarily reports for
information, instructions, job assignments and other incidents of
employment.
(c)
Rate of tax. -- The tax shall be imposed at the rate of
fifty two dollars per year.
(d)
Returns and due dates.
(1)
Monthly remittance. -- If the employer withholds an
aggregate amount of two hundred dollars or more per month, payment
must be made monthly. Payment is due on or before the twentieth
day of each month subsequent to the end of the month when the tax
was withheld.
(2)
Quarterly remittance. -- If the employer withholds an
aggregate amount of less than two hundred dollars per month,
payment must be made quarterly on the twentieth day of the month
next succeeding the end of each quarter ending on the last day of
March, June, September and December.
(e)
Reporting and revenue distribution. --
(1) Employers who withhold the user fee shall remit payment to
the Tax Commissioner in accordance with the requirements of this
section, and shall file such returns and reports as the Tax
Commissioner may prescribe.
(2) The Tax Commissioner shall remit the user fee revenues so
collected, net of any refunds, retainages or expenses to the metro
government to which they are allocable in due course.
(3) For purposes of this section all metro governments
imposing the user fee authorized by this section shall designate
one remittance point to which the Tax Commissioner may remit all
revenues collected for the metro government under this section.
Allocation and distribution of revenues among the municipal and
county participants of any metro government shall be the
responsibility of the metro government.
(f)
Fund creation, authorization for expenditure. -- The Tax
Commissioner is hereby authorized to retain one percent of net
collections under this section for purposes general tax
administration. Amounts deducted and retained by the Tax
Commissioner under this section shall be deposited by the Tax
Commissioner in the special revolving fund which is hereby created
and established in the State Treasury and designated as the "metro
user fee administration fund." Amounts deposited in the metro user
fee administration fund may be expended by the Tax Commissioner for
the general administration of the user fees administered under the
authority of this section and the taxes administered under the
authority of chapter eleven of this code.
ARTICLE 13C. MUNICIPAL TAX IN LIEU OF BUSINESS AND OCCUPATION TAX
AND MUNICIPAL TAXES APPLICABLE TO PENSION FUNDS AND METRO GOVERNMENT CONSUMERS SALES AND SERVICE
TAX AND USE TAX
§8-13C-4. Municipal and metro government sales and service taxes.
(a)
Pension relief municipal sales tax. --
On and after the first day of July, two thousand five, each
qualifying municipality, as defined in section two of this article,
has the plenary power and authority to impose, by ordinance, a
pension relief municipal sales and service tax at a rate not to
exceed one percent, subject to the provisions of this article:
Provided, That: (1) The tax does not apply to any purchase of
tangible personal property, custom software or the results of
taxable services in a transaction completed within the corporate
limits of the municipality before the first day of July, two
thousand eight, or before such later date specified in the
ordinance of the municipality imposing the tax; and (2) the
effective date of the tax, or of a change in the rate of the tax,
shall be no earlier than the first day of a calendar quarter that
at a minimum begins one hundred eighty days after notice of the
tax, or of a change in the rate of tax, is provided to the Tax
Commissioner as provided in section six of this article.
(b) Alternative municipal sales tax. --
On and after the first day of July, two thousand five,
notwithstanding subsection (a) of this section, and in addition
thereto in the case of a qualifying municipality, any municipality that does not impose, or ceases to impose, the business and
occupation or privilege tax authorized by section five, article
thirteen of this chapter has the plenary power and authority to
impose, by ordinance, an alternative municipal sales and service
tax at a rate not to exceed one percent, subject to the provisions
of this article:
Provided, That: (1) The tax does not apply to any
purchase of tangible personal property, custom software or the
results of taxable services in a transaction completed within the
corporate limits of the municipality before the first day of July,
two thousand eight, or before such later date specified in the
ordinance of the municipality imposing the tax; and (2) the
effective date of the tax, or of a change in the rate of the tax,
shall be no earlier than the first day of a calendar quarter that
at a minimum begins one hundred eighty days after notice of the
tax, or of a change in the rate of tax, is provided to the Tax
Commissioner as provided in section six of this article.
(c) Uniformity of tax base. --
Any municipal sales and service tax imposed under the
authority granted by this section is subject to the following:
(1) The base of a municipal sales and service tax imposed
pursuant to this section shall be identical to the base of the
consumers sales and service tax imposed pursuant to article
fifteen, chapter eleven of this code on sales made and services
rendered within the boundaries of the municipality, subject to the following:
(A) Except for the exemption provided in section nine-f,
article fifteen, chapter eleven of this code, all exemptions and
exceptions from consumers sales and service tax apply to a
municipal sales and service tax imposed pursuant to this section;
and
(B) Sales of gasoline and special fuel are not subject to a
municipal sales and service tax imposed pursuant to this section;
(2) Any municipal sales and service tax imposed pursuant to
this section applies solely to tangible personal property, custom
software and services that are sourced to the municipality. The
sourcing rules set forth in article fifteen-b, chapter eleven of
this code, including any amendments thereto, apply to municipal
sales and use taxes levied pursuant to this article.
(d)
Notification of Tax Commissioner. --
Any municipality that imposes a municipal sales and service
tax pursuant to this section or changes the rate of a municipal
sales and service tax imposed pursuant to this section shall notify
the Tax Commissioner pursuant to section six of this article.
(e)
State level administration required. --
Any municipality that imposes a municipal sales and service
tax pursuant to this section may not administer or collect the tax,
but shall use the services of the Tax Commissioner to administer,
enforce and collect the tax.
(f)
Tax in addition to state use tax. --
Any municipal sales and service tax imposed pursuant to this
section shall be imposed in addition to the consumers sales and
service tax imposed pursuant to article fifteen, chapter eleven of
this code on sales made and services rendered within the boundaries
of the municipality and, except as exempted or excepted, all sales
made and services rendered within the boundaries of the
municipality shall remain subject to the tax levied by that
article.
(g) Tax in addition to special district tax. --
Any municipal sales and service tax imposed pursuant to this
section shall be imposed in addition to any tax imposed pursuant to
section one, article eighteen, chapter seven of this code, sections
six and seven, article thirteen of this chapter and section twelve,
article thirty-eight of this chapter.
(h) Metro government sales and service tax. --
Notwithstanding any other provision of this article to the
contrary, a metro government has the plenary power and authority to
impose, by ordinance, a sales and service tax at a rate of one
percent on all sales within the metro government jurisdiction. A
municipality having jurisdiction over the municipality's portion of
metro government territory shall not be required to forego
collection of a municipal business and occupation tax pursuant to
the imposition of the one percent metro government sales and service tax authorized by this subsection. However the requirement
that a municipality forego the business and occupation tax pursuant
to other subsections of this section shall apply to any
municipality in which a sales tax has been imposed pursuant to
other subsections of this section, notwithstanding imposition of a
metro government sales and service tax pursuant to this subsection.
In the case of a municipality having jurisdiction over the
municipality's portion of metro government territory, in which a
one percent tax has been imposed pursuant to other subsections of
this section, the tax authorized by this subsection shall be in
addition to the tax that has been imposed pursuant to other
subsections of this section. For purposes of this article, the
term "metro government" has the meaning ascribed to such term in
section three, article one, chapter seven-a of this code.
§8-13C-5. Municipal and metro government use tax.
(a)
Pension relief municipal use tax. --
On and after the first day of July, two thousand five, each
qualifying municipality, as defined in section two of this article,
that imposes a pension relief municipal sales and service tax
pursuant to this article shall impose, by ordinance, a pension
relief municipal use tax at the same rate that is set for the
pension relief municipal sales and service tax:
Provided, That: (1)
The tax does not apply to any use of tangible personal property,
custom software or the results of taxable services in the corporate limits of the municipality where the first use occurs before the
first day of July, two thousand eight, or before such later date
specified in the ordinance of the municipality imposing the tax;
and (2) the effective date of the tax, or of a change in the rate
of the tax, shall be no earlier than the first day of a calendar
quarter that at a minimum begins one hundred eighty days after
notice of the tax, or of a change in the rate of tax, is provided
to the Tax Commissioner as provided in section six of this article.
(b) Alternative municipal use tax.
On and after the first day of July, two thousand five, each
municipality that imposes an alternative municipal sales and
service tax pursuant to this article shall impose, by ordinance, an
alternative municipal use tax at the same rate that is set for the
alternative municipal sales and service tax:
Provided, That: (1)
The tax does not apply to any use of tangible personal property,
custom software or the results of taxable services in the corporate
limits of the municipality where the first use occurs before the
first day of July, two thousand eight, or before such later date
specified in the ordinance of the municipality imposing the tax;
and (2) the effective date of the tax, or of a change in the rate
of the tax, shall be no earlier than the first day of a calendar
quarter that at a minimum begins one hundred eighty days after
notice of the tax, or of a change in the rate of tax, is provided
to the Tax Commissioner as provided in section six of this article.
(c) Uniformity of tax base.
The base of a municipal use tax imposed pursuant to this
section shall be identical to the base of the use tax imposed
pursuant to article fifteen-a, chapter eleven of this code on the
use of tangible personal property, custom software and taxable
services within the boundaries of the municipality, subject to the
following:
(1) Except for the exemption provided in section nine-f,
article fifteen, chapter eleven of this code, all exemptions and
exceptions from the use tax apply to a municipal use tax imposed
pursuant to this section; and
(2) Uses of gasoline and special fuel are not subject to a
municipal use tax imposed pursuant to this section when the use is
subject to the tax imposed by article fourteen-c, chapter eleven of
this code.
(d)
Notification to Tax Commissioner.
Any municipality that imposes a municipal use tax pursuant to
this section or changes the rate of a municipal use tax imposed
pursuant to this section shall notify the Tax Commissioner pursuant
to section six of this article.
(e)
State level administration required.
Any municipality that imposes a municipal use tax pursuant to
this section may not administer or collect the tax, but shall use the services of the Tax Commissioner to administer, enforce and
collect the taxes.
(f)
Tax in addition to state use tax.
Any municipal use tax imposed pursuant to this section shall
be imposed in addition to the use tax imposed pursuant to article
fifteen-a, chapter eleven of this code on the use of tangible
personal property, custom software or taxable services within the
boundaries of the municipality and, except as exempted or excepted,
all use of tangible personal property, custom software or taxable
services within the boundaries of the municipality shall remain
subject to the tax levied by said article.
(g)
Tax in addition to special district tax.
Any municipal use tax imposed pursuant to this section shall
be imposed in addition to any tax imposed pursuant to section one,
article eighteen, chapter seven of this code, sections six and
seven, article thirteen of this chapter and section twelve, article
thirty-eight of this chapter.
(h) Metro government use tax.
Notwithstanding any other provision of this article to the
contrary, a metro government that imposes a sales and service tax
pursuant to section four of this article shall impose, by
ordinance, a metro government use tax at the same rate that is set
for the metro government sales and service tax on all taxable uses
of tangible personal property and services within the metro government jurisdiction. A municipality having jurisdiction over
the municipality's portion of metro government territory shall not
be required to forego collection of a municipal business and
occupation tax pursuant to the imposition of the one percent tax
metro government use tax authorized by this subsection. However the
requirement that a municipality forego the business and occupation
tax pursuant to other subsections of this section shall apply to
any municipality in which a use tax has been imposed pursuant to
other subsections of this section, notwithstanding imposition of a
metro government use tax pursuant to this subsection. In the case
of a municipality having jurisdiction over the municipality's
portion of metro government territory, in which a use tax has been
imposed pursuant to other subsections of this section, the tax
mandated by this subsection shall be in addition to the tax that
has been imposed pursuant to other subsections of this section. For
purposes of this article, the term "metro government" has the
meaning ascribed to such term in section three, article one,
chapter seven-a of this code.
CHAPTER 11. TAXATION.
ARTICLE 8. LEVIES.
§11-8-34. Tax study.
(a) The Tax Commissioner is hereby directed to examine and
study the allocation and distribution of property tax revenues with
the goal of providing recommendations for reallocating revenues derived from the maximum allowable regular property tax rates to
more fairly distribute tax proceeds between urban areas and rural
areas of this state. At the discretion of the Tax Commissioner, the
study may also include consideration of, and recommendations, as
appropriate, relating to, potential weighted allocation of metro
government or county option sales taxes or wage taxes toward
municipal government operations. The study shall be funded by an
initial appropriation of fifty thousand dollars that, if not fully
expended in fiscal year two-thousand eight, shall not lapse but
shall continue until the earlier of the appropriation being fully
expended or completion of the study.
(b) On the first day of March, two thousand nine, the Tax
Commissioner shall submit to the Governor, the President of the
Senate and the Speaker of the House of Delegates the completed
study, including recommendations for the methodology to be used to
replace or rehabilitate the methods for allocation and distribution
of property tax revenues, as appropriate.
(c) For the purpose of permitting payments to be made and
costs to be met for implementing and administration of the study
mandated by this section, there is hereby created a revolving fund
for the Tax Division of the Department of Revenue, which shall be
known as the property tax revenue allocation study fund. All money
received by the Tax Division for the purpose of implementing the
mandates of this section shall be paid into the State Treasury, and deposited to the credit of the property tax revenue allocation
study fund, and shall be expended for the purposes of defraying the
costs of the Tax Division in performing and administering the study
mandated by this section, unless otherwise directed by the
Legislature. Any appropriations made to the property tax revenue
allocation study fund shall not be deemed to have expired at the
end of any fiscal period.
ARTICLE 13B. TELECOMMUNICATIONS TAX.
§11-13B-19. Tax Study.
(a) The Tax Commissioner is hereby directed to examine and
study the telecommunications tax imposed by this article for the
purpose of determining an alternate form of taxing
telecommunications and related services and imposing related fees,
whereby transaction taxes and fees currently imposed upon
telecommunications services, including the state telecommunications
tax, the local telephone excise tax, 911 fees, and other fees and
impositions, are replaced by a single consumption tax or a minimum
number of taxes and fees, to be imposed fairly and equally on
providers of such services, and collected by a central
administering agency, either for the benefit of this state or for
the benefit of local governments, or both, as the study may
recommend. The study shall be funded by an initial appropriation
of fifty thousand dollars that, if not fully expended in fiscal
year two-thousand eight, shall not lapse but shall continue until the earlier of the appropriation being fully expended or completion
of the study.
(b) On the first day of March, two thousand nine, the Tax
Commissioner shall submit to the Governor, the President of the
Senate and the Speaker of the House of Delegates the completed
study, including recommendations for the methodology to be used to
replace or rehabilitate the tax imposed by this article, local
consumption taxes and other fees and impositions.
(c) For the purpose of permitting payments to be made and
costs to be met for implementing and administration of the study
mandated by this section, there is hereby created a revolving fund
for the Tax Division of the Department of Revenue, which shall be
known as the telecommunications study fund. All money received by
the Tax Division for the purpose of implementing the mandates of
this section shall be paid into the State Treasury, and deposited
to the credit of the telecommunications study fund, and shall be
expended for the purposes of defraying the costs of the Tax
Division in performing and administering the study mandated by this
section, unless otherwise directed by the Legislature. Any
appropriations made to the telecommunications study fund shall not
be deemed to have expired at the end of any fiscal period.
ARTICLE 22. EXCISE TAX ON PRIVILEGE OF TRANSFERRING REAL PROPERTY.
§11-22-2. Rate of tax; when and by whom payable; additional county
tax for metro government counties.
Every person who delivers, accepts or presents for recording
any document, or in whose behalf any document is delivered,
accepted or presented for recording, shall be subject to pay for
and in respect to the transaction or any part thereof, a state
excise tax upon the privilege of transferring title to real estate
at the rate of one dollar and ten cents for each five hundred
dollars' value or fraction thereof as represented by such document
as defined in section one hereof, which state tax shall be payable
at the time of delivery, acceptance or presenting for recording of
such document.
Effective January first, one thousand nine hundred sixty-eight
and thereafter, there is hereby imposed an additional county excise
tax for the privilege of transferring title to real estate at the
rate of fifty-five cents for each five hundred dollars' value or
fraction thereof as represented by such document as defined in
section one hereof, which county tax shall be payable at the time
of delivery, acceptance or presenting for recording of such
document:
Provided, That after the first day of July,
one thousand
nine hundred eighty-nine two thousand nine, the county
having
jurisdiction over the county's portion of metro government
territory may increase said excise tax to an amount
equal to the
state excise tax not exceeding two dollars and twenty cents. The
additional tax hereby imposed is declared to be a county tax and to
be used for county purposes:
Provided, however, That only one such state tax and one such county tax shall be paid on any one document
and shall be collected in the county where the document is first
admitted to record, and the same shall be paid by the grantor
therein unless the grantee accepts the same without such tax having
been paid, in which event such tax shall be paid by the grantee:
Provided further, That on any transfer of real property from a
trustee or a county clerk transferring real estate sold for taxes,
such tax shall be paid by the grantee.
The county excise tax imposed under this section may not be
increased in any county unless the increase is approved by a
majority vote of the members of the county commission of such
county. Any county commission intending to increase the excise tax
imposed in its county shall publish a notice of its intention to
increase such tax not less than thirty days nor more than sixty
days prior to the meeting at which such increase will be
considered, such notice to be published as a Class I legal
advertisement in compliance with the provisions of article three,
chapter fifty-nine of this code, and the publication area shall be
the county in which such county commission is located.
For purposes
of this article, the term "metro government" has the meaning
ascribed to such term in section three, article one, chapter
seven-a of this code.
NOTE: The purpose of this bill is:
(1) To authorize counties that are participants in metro
government to increase the hotel occupancy tax to no more
than 6%,
(2) To authorize counties that are participants in metro
government to increase the rate of tax imposed on the transfer
of real property,
(3) To direct the Tax Commissioner to study the
Telecommunications Tax and other taxes and fees imposed on
telecommunications services and related services, and to
recommend a tax or series of taxes and fees to replace or
rehabilitate those taxes and fees currently in effect,
(4) To direct the Tax Commissioner to study issues relating to
reallocating property tax revenues and other potential
revenues of metro governments to more fairly distribute tax
between urban areas and rural areas,
(5) To authorize a metro government to impose a wage tax,
(6) To authorize a metro government to impose a user fee,
(7) To authorize a metro government to impose a sales and
service tax at a rate of one percent on all sales within the
metro government jurisdiction, in addition to other municipal
taxes that may be in effect in any municipal participant in a
metro government,
(8) To authorize counties that are participants in metro
government to increase the excise tax imposed on the transfer
of real property.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
West Virginia Code §§8-13-5b, 8-13-5c, 11-8-34 and 11-13B-19
are new; therefore, strike-throughs and underscoring have been
omitted.
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