SB484 SFA Ferns 4-8 #1
Adkins 7913
Senator Ferns moved to amend the bill by striking out everything after the enacting clause and inserting in lieu thereof:
That the Code of
West Virginia, 1931, as amended by adding thereto two new sections designated §11-13A-3f
and §11-13A-3g; that §11-14C-5 of said code be amended and reenacted; that §11-15-3,
§11-15-9, §11-15-9b, §11-15-9h and §11-15-18b be
amended and reenacted; that said code be amended by adding thereto a new
section, designated §11-15-3d; that §11-15A-2 of said code be amended and
reenacted; that said code be amended by adding thereto two new sections,
designated §11-21-4g and §11-21-4h; that said code be amended by adding thereto
a new article, designated §11-28-1, §11-28-2, §11-28-3, §11-28-4, §11-28-5, §11-28-6,
§11-28-7, §11-28-8, §11-28-9, §11-28-10, §11-28-11, §11-28-12, §11-28-13, §11-28-14,
and §11-28-15; that §17A-2-13 of said code be amended and reenacted; that §17A-3-4
of said code be amended and reenacted; that §17A-4-1 and §17A-4-10 and of said
code be amended and reenacted; that §17A-4A-10 of said code be amended and reenacted;
that §17A-7-2 of said code be amended and reenacted; that §17A-10-3, §17A-10-10
and §17A-10-11 of said code be amended and reenacted; that said code be amended
by adding thereto a new section designated, §17A-10-3c; that §17B-2-1, §17B-2-3a,
§17B-2-5, §17B-2-6, §17B-2-8 and §17B-2-11 of said code be amended and
reenacted; that §17C-5A-2a of said code be amended and reenacted; that §17D-2-2
of said code be amended and reenacted; that §18A-4-2 of said code be amended
and reenacted, all to read as follows:
CHAPTER
11. TAXATION.
ARTICLE 13A. SEVERANCE AND BUSINESS PRIVILEGE TAX ACT.
§11-13A-3f. Severance
tax on privilege of producing coal after June 30, 2017
(a)
Notwithstanding the provisions of section three of this article, the rate of
tax on the privilege of engaging or continuing within this state in the
business of severing, extracting, reducing to possession, and producing coal
for sale, profit or commercial use shall, for all tons of coal produced on and
after July 1, 2017, be as follows:
(1) For all
tons of metallurgical grade coal produced on and after July 1, 2017, except for
tons of thin seam coal:
If gross income from sale of coal
During the reporting period is: The rate of tax is:
Less
than $60 per ton 1.5%
$60
per ton but less than $100 per ton 2%
$100
per ton but less than $150 per ton 2.5%
$150
per ton or more 3%
These rates include the thirty-five
one hundredths of one cent additional severance tax imposed by the state for
the benefit of counties and municipalities as provided in section six of this
article. The rate of tax for each reporting period shall be determined by
dividing the gross income of the taxpayer from sales of all coal during the
reporting period, exclusive of sales of steam coal, by tons of all
metallurgical grade coal sold by the taxpayer during the reporting period but
not including tons of thin seam coal; and
(2) For all
tons of steam grade coal produced on and after July 1, 2017, except for tons of
thin seam coal:0020
If gross income from sale of coal
during the reporting period
is:
The rate of tax is:
Less
than $30 per ton ........................................................1.25%
$30
or more per ton but less than $35 per ton ...................1.5%
$35
or more per ton but less than $40 per ton ...................2.%
$40
per ton but less than $45 per ton ................................2.25%
$45
per ton but less than $50 per ton ................................2.5%
$50
per ton but less than $55 per ton ................................2.75%
$55
per ton but less than $60 per ton ………………………3.0%
$60
per ton but less than $70 per ton ………………………3.25%
$70
or more per ton …………………………………………..3.5%
These rates include the thirty-five
one hundredths of one percent additional severance tax imposed by the state for
the benefit of counties and municipalities as provided in section six of this
article. The rate of tax for each reporting period shall be determined by
dividing the gross income of the taxpayer from sales of all steam grade coal
during the reporting period, exclusive of sales of thin seam coal, by the tons
of all tons of all steam grade coal sold by the taxpayer during the reporting
period but not including tons of thin seam coal.
(3)
For tons of coal produced from seams of coal less than thirty-seven
inches thick on and after July 1, 2017:
If gross income from sale of coal
during the reporting period
is:
The rate of tax is:
Less
than $60 per ton ........................................................1%
$60
or more per ton but less than $75 per ton ...................1.25%
$75
or more per ton but less than $90 per ton ...................1.75%
$90
or more per ton but less than $100 per ton .................2%
$100
or more per ton but less than $125 per ton ...............2.25%
$125
or more per ton but less than $150 per ton ................2.5%
$150
or more per ton but less than $175 per ton ……….…3.25%
$175
or more per ton but less than $200per ton …………3.75%
$200
or more per ton …………………………………………5%
These rates include the thirty-five
one hundredths of one percent additional severance tax imposed by the state for
the benefit of counties and municipalities as provided in section six of this
article.
(4) For tons
of coal produced from seams of coal at least thirty-seven inches thick
but not more than forty-five inches thick on and after July 1, 2017:
If gross income from sale of coal
during the reporting period
is:
The rate of tax is:
Less
than $60 per ton ........................................................1.5%
$60
or more per ton but less than $75 per ton ...................1.75%
$75
or more per ton but less than $90 per ton ...................2.25%
$90
or more per ton but less than $100 per ton .................2.5%
$100
or more per ton but less than $125 per ton ...............2.75%
$125
or more per ton but less than $150 per ton ...............3%
$150
or more per ton but less than $175 per ton ……….…3.75%
$175
or more per ton but less than $$200per ton …………4.25%
$200
or more per ton …………………………………………5%
These rates include the thirty-five
one hundredths of one percent additional severance tax imposed by the state for
the benefit of counties and municipalities as provided in section six of this
article
(b) In the
event that subsection (a) of this section is found by a court of competent
jurisdiction to violate either the Constitution of this state or of the United
States, and that decision becomes final, this section shall become null and
void by operation of law and the tax due shall be determined under section
three of this article for the tax year or years involved in the litigation and
all subsequent years.
§11-13A-3g. Severance
tax on privilege of producing natural gas after June 30, 2017.
(a)
Notwithstanding the provisions of section three-a of this article, the
rate of tax on the privilege of engaging or continuing within this state in the
business of severing, extracting, reducing to possession, and producing coal
for sale, profit or commercial use shall, for all MCFs of gas produced on and
after July 1, 2017, be as follows:
When
the annualized gross value
Of
natural gas per MCF is The
rate of tax is:
Less
than $3.00 2.5%
$3.00
but less than $3.50 2.75%
$3.50
but less than $4.00 3%
$4.00
but less than $4.50 3.25%
$4.50
but less than $5.00 3.5%
$5.00
but less than $5.50 3.75%
$5.50
but less than $6.50 4%
$6.50
but less than $7.50 4.25%
$7.50
but less than $9.00 4.5%
$9.00
or more 5%
(b) In the event that subsection (a) of this section is found by a court of competent jurisdiction to violate either the Constitution of this state or of the United States, and that decision becomes final, this section shall become null and void by operation of law and the tax due shall be determined under section three-a of this article for the tax year or years involved in the litigation and all subsequent years
ARTICLE 14C. MOTOR FUEL EXCISE TAXES.
§11-14C-5. Taxes levied; rate.
(a) There is hereby levied on all motor fuel an excise
tax composed of a flat rate equal to $.205 per invoiced gallon and, on
alternative fuel, on each gallon equivalent: Provided, That on and
after July 1, 2017, the flat rate is equal to $.250 per invoiced gallon of
motor fuel and, on alternative fuel, on each gallon equivalent plus a
variable component comprised of:
(1) On motor fuel other than alternative fuel, either the
tax imposed by section eighteen-b, article fifteen of this chapter or the tax imposed under
section thirteen-a, article fifteen-a of this chapter, as applicable. Provided,
That the motor fuel excise tax shall take effect January 1, 2004: Provided,
however, That the The variable component shall be equal
to five percent of the average wholesale price of the motor fuel: Provided
further, That the average wholesale price shall be no less than $.97
per invoiced gallon and is computed as hereinafter prescribed in this section: And provided further, That on and after January 1,
2010, the average wholesale price Provided, That on and after January
1, 2010, the average wholesale price shall be not less than $2.34 per
invoiced gallon and is computed as hereinafter prescribed in this section: Provided,
however, That on and after July 1, 2017, the average wholesale price
of motor fuel other than alternative fuel shall be not less than $3.04 per
invoiced gallon the variable component shall be not less than 15.2 cents per
gallon and thereafter is computed as hereinafter described in this section;
and
(2) On alternative fuel, either the tax imposed by
section eighteen-b, article fifteen of this chapter or the tax imposed under section
thirteen-a,
article fifteen-a
of this chapter, as applicable. The variable component of the tax on
alternative fuel takes effect on January 1, 2014, with a variable component
shall be equal to five percent of the average wholesale price of the
alternative fuel.
(b) Determination of average wholesale price.
—
(1) To simplify determining the average wholesale price
of all motor fuel, the Tax 23 Commissioner shall, effective with the period
beginning the first day of the month of the effective date of the tax and each
January 1 thereafter, determine the average wholesale price of motor fuel for
each annual period on the basis of sales data gathered for the preceding period
of July 1 through October 31. Notification of the average wholesale price of
motor fuel shall be given by the Tax Commissioner at least thirty days in
advance of each January 1 by filing notice of the average wholesale price in
the State Register and by other means as the Tax Commissioner considers
reasonable.
(2) The “average wholesale price” means the single,
statewide average per gallon wholesale price, rounded to the third decimal
(thousandth of a cent), exclusive of state and federal excise taxes on each
gallon of motor fuel or on each gallon equivalent of alternative fuel as
determined by the Tax Commissioner from information furnished by suppliers,
importers and distributors of motor fuel and alternative-fuel providers, alternative-fuel bulk end users and
retailers of alternative fuel in this state, or other information regarding
wholesale selling prices as the Tax Commissioner may gather or a combination of
information. In no event shall the average wholesale price be determined to
be less than $.97 per gallon of motor fuel. For calendar year 2009, the average
wholesale price of motor fuel shall not exceed the average wholesale price of
motor fuel for calendar year 2008 as determined pursuant to the notice filed by
the Tax Commissioner with the Secretary of State on November 21, 2007, and
published in the State Register on November 30, 2007 On and after January
1, 2010, in no event shall the average wholesale price be determined to be less
than $2.34 per gallon of motor fuel. On and after January 1, 2011 July
1, 2017, the average wholesale price of motor fuel shall not be less than $3.04
per invoiced gallon. After July 1, 2017, the average wholesale price shall not vary by more
than ten percent from the average wholesale price of motor fuel as determined
by the Tax Commissioner for the previous calendar year: Provided, That
in no case shall average wholesale price of motor fuel be less than $3.04 per
invoiced gallon. Any limitation on the average wholesale price of motor fuel contained in
this subsection shall not be applicable to alternative fuel.
(3) All actions of the Tax Commissioner in acquiring data
necessary to establish and determine the average wholesale price of motor fuel,
in providing notification of his or her determination prior to the effective
date of a change in rate, and in establishing and determining the average
wholesale price of motor fuel may be made by the Tax Commissioner without
compliance with the provisions of article three, chapter twenty-nine-a of this code.
(4) In an administrative or court proceeding brought to
challenge the average wholesale price of motor fuel as determined by the Tax
Commissioner, his or her determination is presumed to be correct and shall not
be set aside unless it is clearly erroneous.
(c) There is hereby levied a floorstocks tax on motor
fuel held in storage outside the bulk
transfer/terminal system as of the close of the business day preceding
January 1, 2004, and upon which the tax levied by this section has not been
paid. For the purposes of this section, “close of the business day” means the
time at which the last transaction has occurred for that day. The floorstocks
tax is payable by the person in possession of the motor fuel on January 1,
2004. The amount of the floorstocks tax on motor fuel is equal to the sum of
the tax rate specified in subsection (a) of this section multiplied by the
gallons in storage as of the close of the business day preceding January 1,
2004.
(1) Persons in possession of taxable motor fuel in
storage outside the bulk
transfer/terminal system as of the close of the business day preceding
January 1, 2004, shall:
(A) Take an inventory at the close of the business day
preceding January 1, 2004, to determine
the gallons in storage for purposes of determining the floorstocks tax;
(B) Report no later than January 1, 2004 the gallons
on forms provided by the commissioner; and
(C) Remit the tax levied under this section no later
than January 1, 2004.
(2) In the event the tax due is paid to the
commissioner on or before January 1, 2004, the person remitting the tax may
deduct from their remittance five percent of the tax liability due.
(3) In the event the tax due is paid to the
commissioner after January 1, 2004, the person remitting the tax shall pay, in
addition to the tax, a penalty in the amount of five percent of the tax
liability due.
(4) In determining the amount of floorstocks tax due
under this section, the amount of motor fuel in dead storage may be excluded.
There are two methods for calculating the amount of motor fuel in dead storage:
(A) If the tank has a capacity of less than ten thousand
gallons, the amount of motor fuel in dead storage is two hundred gallons and if
the tank has a capacity of ten thousand gallons or more, the amount of motor fuel in dead
storage is four hundred gallons; or
(B) Use the manufacturer’s conversion table for the
tank after measuring the number of inches between the bottom of the tank and
the bottom of the mouth of the drainpipe: Provided, That the distance
between the bottom of the tank and the bottom of the mouth of the draw pipe is
presumed to be six inches.
(d) (c) Every licensee who, on the
effective date of any rate change, has in inventory any motor fuel upon which
the tax or any portion thereof has been previously paid shall take a physical
inventory and file a report thereof with the commissioner, in the format as
required by the commissioner, within thirty days after the effective date of
the rate change, and shall pay to the commissioner at the time of filing the
report any additional tax due under the increased rate.
(e)
(d) The Tax Commissioner shall determine by January 1, 2014, the
gasoline gallon equivalent for each alternative fuel by filing a notice of the
gasoline gallon equivalent in the State Register and by other means that the
Tax Commissioner considers reasonable. The Tax Commissioner may redetermine the
gasoline gallon equivalent for each alternative fuel by filing a notice of the
gasoline gallon equivalent in the State Register at least thirty days in
advance of January 1 for the next succeeding tax year. For purposes of this
notice, the Tax Commissioner may adopt or incorporate by reference provisions
of the National Institute of Standards and Technology, United States Department
of Commerce, the Internal Revenue Code, United States Treasury Regulations, the
Internal Revenue Service publications or guidelines or other publications or
guidelines which may be useful in determining, setting or describing the
gasoline gallon equivalent for each alternative fuel used as motor fuel.
Article
15. CONSUMERS SALES AND SERVICE TAX.
11-15-3.
Amount of tax; allocation of tax and transfers.
(a) Vendor
to collect. -B For the privilege of selling tangible
personal property or custom software and for the privilege of furnishing
certain selected services defined in sections two and eight of this article,
the vendor shall collect from the purchaser the tax as provided under this
article and article fifteen-b of this chapter, and shall pay the amount of tax to the Tax
Commissioner in accordance with the provisions of this article or article
fifteen-b of this
chapter.
(b) Amount of tax. -B The general consumer sales and service
tax imposed by this article shall be at the rate of six cents on the dollar
percent of the sales price of sales tangible personal
property, custom software or taxable services purchased, excluding
gasoline and special fuel sales, which remain taxable at the rate of five cents percent on the dollar of sales: Provided,
That on and after June 1, 2017, the tax imposed by this article shall be seven percent
of the purchase price, excluding sales of motor vehicles, which shall remain
taxable at five percent of the sales price; and sales of motor fuels, which
remain taxable at the rate of five percent of the average wholesale selling
price of motor fuel.
(c) Calculation
tax on fractional parts of a dollar until January 1, 2004. -B There shall be no tax on sales where
the monetary consideration is 54 or less. The amount of the tax shall
be computed as follows:
(1) On
each sale, where the monetary consideration is from 64 to 164, both inclusive, 14.
(2) On
each sale, where the monetary consideration is from 174 to 334, both inclusive, 24.
(3) On
each sale, where the monetary consideration is from 344 to 504, both inclusive, 34.
(4) On
each sale, where the monetary consideration is from 514 to 674, both inclusive, 44.
(5) On
each sale, where the monetary consideration is from 684 to 844, both inclusive, 54.
(6) On
each sale, where the monetary consideration is from 854 to $1, both inclusive, 64.
(7) If
the sale price is in excess of $1, 64 on each whole dollar of sale price, and upon any
fractional part of a dollar in excess of whole dollars as follows: 14 on the fractional part of the dollar
if less than 174; 24 on the fractional part of the dollar
if in excess of 164 but less than 344; 34 on the fractional part of the dollar
if in excess of 334 but less than 514; 44 on the fractional part of the dollar
if in excess of 504 but less than 684; 54 on the fractional part of the dollar
if in excess of 674 but less than 854; and 64 on the fractional part of the dollar
if in excess of 844. For example, the tax on sales from
$1.01 to $1.16, both inclusive, 74; on sales from $1.17 to $1.33, both
inclusive, 84; on sales from $1.34 to $1.50, both
inclusive, 94; on sales from $1.51 to $1.67, both
inclusive, 104; on sales from $1.68 to $1.84, both
inclusive, 114 and on sales from $1.85 to $2, both
inclusive, 124: Provided, That beginning
January 1, 2004, tax due under this article shall be calculated as provided in
subsection (d) of this subsection and this subsection (c) does not apply to
sales made after December 31, 2003.
(d) (c) Calculation of tax on
fractional parts of a dollar after December 31, 2003. -B Beginning January 1, 2004, the
The tax computation under subsection (b) of this section shall be
carried to the third decimal place, and the tax rounded up to the next whole
cent whenever the third decimal place is greater than four and rounded down to
the lower whole cent whenever the third decimal place is four or less. The
vendor may elect to compute the tax due on a transaction on a per item basis or
on an invoice basis provided the method used is consistently used during the
reporting period.
(e) (d) No aggregation of
separate sales transactions, exception for coin-operated devices. -B Separate sales, such as daily or weekly deliveries, shall not be
aggregated for the purpose of computation of the tax even though the sales are
aggregated in the billing or payment therefor. Notwithstanding any other
provision of this article, coin-operated amusement and vending machine sales shall be aggregated for the
purpose of computation of this tax.
(f) (e) Rate of tax on certain
mobile homes. -B Notwithstanding any provision of this
article to the contrary, after December 31, 2003, the tax levied on
sales of mobile homes to be used by the owner thereof as his or her principal
year-round residence and
dwelling shall be an amount equal to six seven percent of fifty
percent of the sales price: Provided,
That on and after June 1, 2017, notwithstanding any provision of this article
to the contrary, the tax levied on sales of mobile homes to be used by the
owner thereof as his or her principal year-round residence and dwelling shall be
an amount equal to six and one-half percent of fifty percent of the sales price.
(g) (f) Construction; custom
software. -B After December 31, 2003, whenever Whenever the words "tangible personal property" or "property" appear in this article, the same
shall also include the words "custom software".
(h) (g) Computation of tax on
sales of gasoline and special fuel. The method of computation of tax
provided in this section does not apply to sales of gasoline and special fuel.
(h)
Notwithstanding the definition of “personal service” in section two of this
article, on and after June 1, 2017, the services of barbers, beauticians and
manicurists shall be taxable.
(i) Notwithstanding
any provision of this code to the contrary, on and after June 1, 2017, when the
words “six percent” appear in this article or article fifteen of this chapter
they shall mean the rate of the tax specified in subsection (a) of this
section.
§11-15-3d. Imposition of consumers sales
tax on telecommunications service and ancillary services.
(a) Notwithstanding the provisions of section eight of
this article or any other provision of this code, on and after June 1, 2017, “telecommunications
service,” and “ancillary services” as defined in article fifteen-b of
this chapter, shall be subject to the consumers sales and service tax imposed
by this article, and the use tax imposed by article fifteen-a of this
chapter: Provided, That payment of
the tax imposed under this article or under article fifteen-a of this
chapter on prepaid wireless services is sufficient to fulfill the mandate of
this section, and prepaid wireless services shall not be subjected to double
taxation under this article: Provided,
however, That this section shall not be interpreted to prevent imposition
of any other lawfully imposed municipal tax or fee or any other tax or fee
lawfully imposed under any state or federal law, or the laws of any subdivision
thereof on such prepaid wireless services.
(b) The tax imposed by this section shall be in
addition to any municipal utilities tax, municipal consumers sales and
service tax and use tax, or other tax lawfully imposed on telephone service,
telecommunications service and ancillary services.
(c) The sale of telecommunications service and
ancillary services on which tax is imposed by this section shall be subject to
sourcing rules set forth in sections nineteen and twenty, article fifteen-b
of this chapter.
(d) Notwithstanding the fact that a service provider
did not meet the threshold amount for the previous calendar year that would
cause accelerated payment to be made in the current year, the accelerated
payment rule imposed under subsection (g), section sixteen of this article
applies to the tax imposed by this section, if the service provider’s total
combined monthly remittance of the taxes levied by this article and article
fifteen-a of this chapter for any calendar month beginning on and after June
1, 2017, exceeds, or can reasonably be expected to exceed, $100,000.
§11-15-9. Exemptions.
(a) Exemptions for which exemption certificate
may be issued. A person having a
right or claim to any exemption set forth in this subsection may, in lieu of
paying the tax imposed by this article and filing a claim for refund, execute a
certificate of exemption, in the form required by the Tax Commissioner, and
deliver it to the vendor of the property or service in the manner required by
the Tax Commissioner. However, the Tax Commissioner may, by rule, specify those
exemptions authorized in this subsection for which exemption certificates are
not required. The following sales of tangible personal property and services
are exempt as provided in this subsection:
(1) Sales of gas, steam and water
delivered to consumers through mains or pipes and sales of electricity;
(2) Sales of textbooks required to be used
in any of the schools of this state or in any institution in this state which
qualifies as a nonprofit or educational institution subject to the West
Virginia Department of Education and the Arts, the Board of Trustees of the
University System of West Virginia or the board of directors for colleges
located in this State Higher Education Policy Commission or the Council for Community and Technical College Education
for universities and colleges located in this state;
(3) Sales of property or services to this
State, its institutions or subdivisions, governmental units, institutions or
subdivisions of other states: Provided,
That the law of the other state provides the same exemption to governmental
units or subdivisions of this State and to the United States, including
agencies of federal, state or local governments for distribution in public
welfare or relief work;
(4) Sales of vehicles which are titled by
the Division of Motor Vehicles and which are subject to the tax imposed by
section four, article three, chapter seventeen-a of this code or like tax;
(5) Sales of property or services to
churches which make no charge whatsoever for the services they render:
Provided, That the exemption granted in this subdivision applies only to
services, equipment, supplies, food for meals and materials directly used or
consumed by these organizations and does not apply to purchases of gasoline or
special fuel;
(6) Sales of tangible personal property or
services to a corporation or organization which has a current registration
certificate issued under article twelve of this chapter, which is exempt from
federal income taxes under Section 501(c)(3) or (c)(4) of the Internal Revenue
Code of 1986, as amended, and which is:
(A) A church or a convention or
association of churches as defined in Section
170 of the Internal Revenue Code of 1986, as amended;
(B) An elementary or secondary school
which maintains a regular faculty and curriculum and has a regularly enrolled
body of pupils or students in attendance at the place in this State where its
educational activities are regularly carried on;
(C) A corporation or organization which
annually receives more than one half of its support from any combination of
gifts, grants, direct or indirect charitable contributions or membership fees;
(D) An organization which has no paid
employees and its gross income from fundraisers, less reasonable and necessary
expenses incurred to raise the gross income (or the tangible personal property
or services purchased with the net income), is donated to an organization which
is exempt from income taxes under Section 501(c)(3) or (c)(4) of the Internal
Revenue Code of 1986, as amended;
(E) A youth organization, such as the Girl
Scouts of the United States of America, the Boy Scouts of America or the YMCA
Indian Guide/Princess Program and the local affiliates thereof, which is
organized and operated exclusively for charitable purposes and has as its
primary purpose the nonsectarian character development and citizenship training
of its members;
(F) For purposes of this subsection:
(i) The term "support" includes,
but is not limited to:
(I) Gifts, grants, contributions or
membership fees;
(II) Gross receipts from fundraisers which
include receipts from admissions, sales of merchandise, performance of services
or furnishing of facilities in any activity which is not an unrelated trade or
business within the meaning of Section
513 of the Internal Revenue Code of 1986, as amended;
(III) Net income from unrelated business
activities, whether or not the activities are carried on regularly as a trade
or business;
(IV) Gross investment income as defined in Section 509(e) of the Internal Revenue Code
of 1986, as amended;
(V) Tax revenues levied for the benefit of
a corporation or organization either paid to or expended on behalf of the
organization; and
(VI) The
value of services or facilities (exclusive of services or facilities generally
furnished to the public without charge) furnished by a governmental unit
referred to in Section 170(c)(1) of
the Internal Revenue Code of 1986, as amended, to an organization
without charge. This term does not include any gain from the sale or other
disposition of property which would be considered as gain from the sale or
exchange of a capital asset or the value of an exemption from any federal,
state or local tax or any similar benefit;
(ii) The term "charitable
contribution" means a contribution or gift to or for the use of a
corporation or organization, described in Section 170(c)(2) of the Internal Revenue Code of 1986, as
amended; and
(iii) The term "membership fee"
does not include any amounts paid for tangible personal property or specific
services rendered to members by the corporation or organization;
(G) The exemption allowed by this subdivision
does not apply to sales of gasoline or special fuel or to sales of tangible
personal property or services to be used or consumed in the generation of
unrelated business income as defined in Section
513 of the Internal Revenue Code of 1986, as amended. The exemption
granted in this subdivision applies only to services, equipment, supplies and
materials used or consumed in the activities for which the organizations
qualify as tax-exempt
organizations under the Internal Revenue Code and does not apply to purchases
of gasoline or special fuel which are taxable as provided in article
fourteen-c of this
chapter;
(7) An isolated transaction in which any
taxable service or any tangible personal property is sold, transferred, offered
for sale or delivered by the owner of the property or by his or her
representative for the owner's account, the sale, transfer, offer for sale or
delivery not being made in the ordinary course of repeated and successive
transactions of like character by the owner or on his or her account by the
representative: Provided, That
nothing contained in this subdivision may be construed to prevent an owner who
sells, transfers or offers for sale tangible personal property in an isolated
transaction through an auctioneer from availing himself or herself of the
exemption provided in this subdivision, regardless of where the isolated sale
takes place. The Tax Commissioner may propose a legislative rule for promulgation
pursuant to article three, chapter twenty-nine-a
of this code which he or she considers necessary for the efficient
administration of this exemption;
(8) Sales of tangible personal property or
of any taxable services rendered for use or consumption in connection with the
commercial production of an agricultural product the ultimate sale of which is
subject to the tax imposed by this article or which would have been subject to
tax under this article: Provided,
That sales of tangible personal property and services to be used or consumed in
the construction of or permanent improvement to real property and sales of
gasoline and special fuel are not exempt: Provided,
however, That nails and fencing may not be considered as improvements to
real property;
(9) Sales of tangible personal property to
a person for the purpose of resale in the form of tangible personal property: Provided, That sales of gasoline and
special fuel by distributors and importers is taxable except when the sale is
to another distributor for resale: Provided,
however, That sales of building materials or building supplies or other
property to any person engaging in the activity of contracting, as defined in
this article, which is to be installed in, affixed to or incorporated by that
person or his or her agent into any real property, building or structure is not
exempt under this subdivision;
(10) Sales of newspapers when delivered to
consumers by route carriers;
(11) Sales
of drugs, durable medical goods, mobility-enhancing equipment and prosthetic devices dispensed upon
prescription and sales of insulin to consumers for medical purposes. The
amendment to this subdivision shall apply to sales made after the thirty-first day of December, two thousand
three;
(12) Sales of radio
and television broadcasting time, internet advertising, preprinted advertising
circulars and newspaper and outdoor advertising space for the advertisement of
goods or services;
(13) Sales
and services performed by day care centers;
(14) Casual
and occasional sales of property or services not conducted in a repeated manner
or in the ordinary course of repetitive and successive transactions of like
character by a corporation or organization which is exempt from tax under
subdivision (6) of this subsection on its purchases of tangible personal
property or services. For purposes of this subdivision, the term "casual
and occasional sales not conducted in a repeated manner or in the ordinary
course of repetitive and successive transactions of like character" means
sales of tangible personal property or services at fundraisers sponsored by a
corporation or organization which is exempt, under subdivision (6) of this
subsection, from payment of the tax imposed by this article on its purchases
when the fundraisers are of limited duration and are held no more than six
times during any twelve-month
period and "limited duration" means no more than eighty-four consecutive hours: Provided, That sales for volunteer fire
departments and volunteer school support groups, with duration of events being
no more than eighty-four
consecutive hours at a time, which are held no more than eighteen times in a
twelve-month period for
the purposes of this subdivision are considered "casual and occasional
sales not conducted in a repeated manner or in the ordinary course of
repetitive and successive transactions of a like character";
(15) Sales
of property or services to a school which has approval from the Board of
Trustees of the University System of West Virginia or the Board of Directors of
the State College System Higher Education Policy Commission or the Council for Community and Technical College Education to award degrees, which has its
principal campus in this State and which is exempt from federal and state
income taxes under Section 501(c)(3)
of the Internal Revenue Code of 1986, as amended: Provided, That sales of gasoline and special fuel are taxable as
provided in sections eighteen and eighteen-b of this article and article fourteen-c of this chapter;
(16) Sales of lottery tickets and materials by licensed lottery sales agents and lottery retailers authorized by the state Lottery Commission, under the provisions of article twenty-two, chapter twenty-nine of this code;
(17) Leases of motor vehicles titled pursuant
to the provisions of article three, chapter seventeen-a of this code to lessees for a period of thirty or more
consecutive days;
(18) Notwithstanding
the provisions of section eighteen or eighteen-b of this article or any other provision of this article
to the contrary, sales of propane to consumers for poultry house heating
purposes, with any seller to the consumer who may have prior paid the tax in
his or her price, to not pass on the same to the consumer, but to make
application and receive refund of the tax from the Tax Commissioner pursuant to
rules which are promulgated after being proposed for legislative approval in
accordance with chapter twenty-nine-a of this
code by the Tax Commissioner;
(19) Any
sales of tangible personal property or services purchased and lawfully paid for
with food stamps pursuant to the federal food stamp program codified in 7 U.S.C. § 2011, et
seq., as amended, or with drafts issued through the West Virginia special
supplement food program for women, infants and children codified in 42 U.S.C. § 1786;
(20) Sales
of tickets for activities sponsored by elementary and secondary schools located
within this State;
(21) Sales of electronic data processing services and related
software: Provided, That, for the
purposes of this subdivision, "electronic data processing services"
means:
(A) The processing of another's data, including all processes
incident to processing of data such as keypunching, keystroke verification,
rearranging or sorting of previously documented data for the purpose of data
entry or automatic processing and changing the medium on which data is sorted,
whether these processes are done by the same person or several persons; and
(B) Providing access to computer equipment for the purpose of
processing data or examining or acquiring data stored in or accessible to the
computer equipment;
(22) (21) Tuition charged for attending
educational summer camps;
(23) (22) Dispensing
of services performed by one corporation, partnership or limited liability
company for another corporation, partnership or limited liability company when
the entities are members of the same controlled group or are related taxpayers
as defined in Section 267 of the
Internal Revenue Code. "Control" means ownership, directly or
indirectly, of stock, equity interests or membership interests possessing fifty
percent or more of the total combined voting power of all classes of the stock
of a corporation, equity interests of a partnership or membership interests of
a limited liability company entitled to vote or ownership, directly or
indirectly, of stock, equity interests or membership interests possessing fifty
percent or more of the value of the corporation, partnership or limited
liability company;
(24) (23) Food
for the following are exempt:
(A) Food
purchased or sold by a public or private school, school-sponsored student organizations or school-sponsored parent-teacher associations to students
enrolled in the school or to employees of the school during normal school
hours; but not those sales of food made to the general public;
(B) Food
purchased or sold by a public or private college or university or by a student
organization officially recognized by the college or university to students
enrolled at the college or university when the sales are made on a contract
basis so that a fixed price is paid for consumption of food products for a specific
period of time without respect to the amount of food product actually consumed
by the particular individual contracting for the sale and no money is paid at
the time the food product is served or consumed;
(C) Food
purchased or sold by a charitable or private nonprofit organization, a
nonprofit organization or a governmental agency under a program to provide food
to low-income persons at
or below cost;
(D) Food
sold by a charitable or private nonprofit organization, a nonprofit
organization or a governmental agency under a program operating in West
Virginia for a minimum of five years to provide food at or below cost to
individuals who perform a minimum of two hours of community service for each
unit of food purchased from the organization;
(E) Food
sold in an occasional sale by a charitable or nonprofit organization, including
volunteer fire departments and rescue squads, if the purpose of the sale is to
obtain revenue for the functions and activities of the organization and the
revenue obtained is actually expended for that purpose;
(F) Food
sold by any religious organization at a social or other gathering conducted by
it or under its auspices, if the purpose in selling the food is to obtain
revenue for the functions and activities of the organization and the revenue
obtained from selling the food is actually used in carrying out those functions
and activities: Provided, That
purchases made by the organizations are not exempt as a purchase for resale; or
(G) Food
sold by volunteer fire departments and rescue squads that are exempt from
federal income taxes under Section 501(c)(3) or (c)(4) of the Internal Revenue
Code of 1986, as amended, when the purpose of the sale is to obtain revenue for
the functions and activities of the organization and the revenue obtained is
exempt from federal income tax and actually expended for that purpose;
(25) (24) Sales
of food by little leagues, midget football leagues, youth football or soccer
leagues, band boosters or other school or athletic booster organizations
supporting activities for grades kindergarten through twelve and similar types
of organizations, including scouting groups and church youth groups, if the
purpose in selling the food is to obtain revenue for the functions and
activities of the organization and the revenues obtained from selling the food
is actually used in supporting or carrying on functions and activities of the
groups: Provided, That the purchases
made by the organizations are not exempt as a purchase for resale;
(26) (25) Charges
for room and meals by fraternities and sororities to their members: Provided, That the purchases made by a
fraternity or sorority are not exempt as a purchase for resale;
(27) (26) Sales
of or charges for the transportation of passengers in interstate commerce;
(28) (27) Sales
of tangible personal property or services to any person which this State is
prohibited from taxing under the laws of the United States or under the
constitution of this State;
(29) (28) Sales
of tangible personal property or services to any person who claims exemption
from the tax imposed by this article or article fifteen-a of this chapter pursuant to the
provision of any other chapter of this code;
(30) (29) Charges
for the services of opening and closing a burial lot;
(31) (30) Sales
of livestock, poultry or other farm products in their original state by the
producer of the livestock, poultry or other farm products or a member of the
producer's immediate family who is not otherwise engaged in making retail sales
of tangible personal property; and sales of livestock sold at public sales
sponsored by breeders or registry associations or livestock auction markets: Provided, That the exemptions allowed by
this subdivision may be claimed without presenting or obtaining exemption certificates
provided the farmer maintains adequate records;
(32) (31) Sales
of motion picture films to motion picture exhibitors for exhibition if the sale
of tickets or the charge for admission to the exhibition of the film is subject
to the tax imposed by this article and sales of coin-operated video arcade machines or
video arcade games to a person engaged in the business of providing the
machines to the public for a charge upon which the tax imposed by this article
is remitted to the Tax Commissioner: Provided,
That the exemption provided in this subdivision may be claimed by presenting to
the seller a properly executed exemption certificate;
(33) (32) Sales
of aircraft repair, remodeling and maintenance services when the services are
to an aircraft operated by a certified or licensed carrier of persons or
property, or by a governmental entity, or to an engine or other component part
of an aircraft operated by a certificated or licensed carrier of persons or
property, or by a governmental entity and sales of tangible personal property
that is permanently affixed or permanently attached as a component part of an
aircraft owned or operated by a certificated or licensed carrier of persons or
property, or by a governmental entity, as part of the repair, remodeling or
maintenance service and sales of machinery, tools or equipment directly used or
consumed exclusively in the repair, remodeling or maintenance of aircraft,
aircraft engines or aircraft component parts for a certificated or licensed
carrier of persons or property or for a governmental entity;
(34) Charges for memberships or services provided by health
and fitness organizations relating to personalized fitness programs;
(35) (33) Sales
of services by individuals who babysit for a profit: Provided, That the gross receipts of the individual from the
performance of baby-sitting
services do not exceed five thousand dollars in a taxable year;
(36) (34) Sales of services by public libraries
or by libraries at academic institutions or by libraries at institutions of
higher learning;
(37) (35) Commissions received by a manufacturer's
representative;
(38) (36) Sales
of primary opinion research services when:
(A) The
services are provided to an out-of-state client;
(B) The
results of the service activities, including, but not limited to, reports,
lists of focus group recruits and compilation of data are transferred to the
client across state lines by mail, wire or other means of interstate commerce,
for use by the client outside the State of West Virginia; and
(C) The
transfer of the results of the service activities is an indispensable part of
the overall service: Provided,
That this exemption shall not be allowable on and after June 1, 2017.
For the
purpose of this subdivision, the term "primary opinion research"
means original research in the form of telephone surveys, mall intercept
surveys, focus group research, direct mail surveys, personal interviews and
other data collection methods commonly used for quantitative and qualitative
opinion research studies;
(39) (37) Sales of property or services to
persons within the State when those sales are for the purposes of the
production of value-added
products: Provided, That the
exemption granted in this subdivision applies only to services, equipment,
supplies and materials directly used or consumed by those persons engaged
solely in the production of value-added products: Provided, however, That this exemption may not be
claimed by any one purchaser for more than five consecutive years, except as
otherwise permitted in this section.
For the
purpose of this subdivision, the term "value-added product" means the
following products derived from processing a raw agricultural product, whether
for human consumption or for other use. For purposes of this subdivision, the following
enterprises qualify as processing raw agricultural products into value-added products: Those engaged in the
conversion of:
(A) Lumber
into furniture, toys, collectibles and home furnishings;
(B) Fruits
into wine;
(C) Honey
into wine;
(D) Wool into
fabric;
(E) Raw
hides into semifinished or finished leather products;
(F) Milk
into cheese;
(G) Fruits
or vegetables into a dried, canned or frozen product;
(H) Feeder
cattle into commonly accepted slaughter weights;
(I) Aquatic
animals into a dried, canned, cooked or frozen product; and
(J) Poultry
into a dried, canned, cooked or frozen product;
(40) (38) Sales of music instructional services
by a music teacher and artistic services or artistic performances of an
entertainer or performing artist pursuant to a contract with the owner or
operator of a retail establishment, restaurant, inn, bar, tavern, sports or
other entertainment facility or any other business location in this State in
which the public or a limited portion of the public may assemble to hear or see
musical works or other artistic works be performed for the enjoyment of the
members of the public there assembled when the amount paid by the owner or
operator for the artistic service or artistic performance does not exceed three
thousand dollars: Provided, That
nothing contained herein may be construed to deprive private social gatherings,
weddings or other private parties from asserting the exemption set forth in
this subdivision. For the purposes of this exemption, artistic performance or artistic
service means and is limited to the conscious use of creative power,
imagination and skill in the creation of aesthetic experience for an audience
present and in attendance and includes, and is limited to, stage plays, musical
performances, poetry recitations and other readings, dance presentation,
circuses and similar presentations and does not include the showing of any film
or moving picture, gallery presentations of sculptural or pictorial art, nude
or strip show presentations, video games, video arcades, carnival rides, radio
or television shows or any video or audio taped presentations or the sale or
leasing of video or audio tapes, air shows or any other public meeting, display
or show other than those specified herein: Provided,
however, That nothing contained herein may be construed to exempt the sales
of tickets from the tax imposed in this article. The state Tax Commissioner
shall propose a legislative rule pursuant to article three, chapter twenty-nine-a of this code establishing definitions and eligibility
criteria for asserting this exemption which is not inconsistent with the
provisions set forth herein: Provided
further, That nude dancers or strippers may not be considered as
entertainers for the purposes of this exemption;
(41) (39) Charges to a member by a membership
association or organization which is exempt from paying federal income taxes
under Section 501(c)(3) or (c)(6) of the Internal Revenue Code of 1986, as
amended, for membership in the association or organization, including charges
to members for newsletters prepared by the association or organization for
distribution primarily to its members, charges to members for continuing
education seminars, workshops, conventions, lectures or courses put on or
sponsored by the association or organization, including charges for related
course materials prepared by the association or organization or by the speaker
or speakers for use during the continuing education seminar, workshop,
convention, lecture or course, but not including any separate charge or
separately stated charge for meals, lodging, entertainment or transportation
taxable under this article: Provided,
That the association or organization pays the tax imposed by this article on
its purchases of meals, lodging, entertainment or transportation taxable under
this article for which a separate or separately stated charge is not made. A
membership association or organization which is exempt from paying federal
income taxes under Section 501(c)(3) or (c)(6) of the Internal Revenue Code of
1986, as amended, may elect to pay the tax imposed under this article on the
purchases for which a separate charge or separately stated charge could apply
and not charge its members the tax imposed by this article or the association
or organization may avail itself of the exemption set forth in subdivision (9)
of this subsection relating to purchases of tangible personal property for
resale and then collect the tax imposed by this article on those items from its
member;
(42) (40) Sales of governmental services or
governmental materials by county assessors, county sheriffs, county clerks or
circuit clerks in the normal course of local government operations;
(43) (41) Direct or subscription sales by the
Division of Natural Resources of the magazine currently entitled Wonderful
West Virginia and by the Division of Culture and History of the magazine
currently entitled Goldenseal and the journal currently entitled West
Virginia History;
(44) (42) Sales of soap to be used at car wash
facilities;
(45) (43) Commissions received by a travel agency from an out-of-state vendor;
(46) (44) The service of providing technical evaluations for
compliance with federal and state environmental standards provided by
environmental and industrial consultants who have formal certification through
the West Virginia Department of Environmental Protection or the West Virginia
Bureau for Public Health or both. For purposes of this exemption, the service
of providing technical evaluations for compliance with federal and state environmental
standards includes those costs of tangible personal property directly used in
providing such services that are separately billed to the purchaser of such
services and on which the tax imposed by this article has previously been paid
by the service provider;
(47) (45) Sales of tangible personal property
and services by volunteer fire departments and rescue squads that are exempt
from federal income taxes under Section 501(c)(3) or (c)(4) of the Internal
Revenue Code of 1986, as amended, if the sole purpose of the sale is to obtain
revenue for the functions and activities of the organization and the revenue
obtained is exempt from federal income tax and actually expended for that
purpose;
(48) (46) Lodging franchise fees, including royalties, marketing
fees, reservation system fees or other fees assessed after the first day of
December, one thousand nine hundred ninety-seven, that have been or may be imposed by a lodging
franchiser as a condition of the franchise agreement; and
(49) (47) Sales of the regulation size United States flag and the
regulation size West Virginia flag for display.
(48) The services of “Professional
Employer Organizations” as defined in subsection (g) section two, article forty-six a, chapter thirty- three of this code.
(b) Refundable exemptions. -- Any person
having a right or claim to any exemption set forth in this subsection shall
first pay to the vendor the tax imposed by this article and then apply to the
Tax Commissioner for a refund or credit, or as provided in section nine-d of this
article, give to the vendor his or her West Virginia direct pay permit number.
The following sales of tangible personal property and services are exempt from
tax as provided in this subsection:
(1) Sales of
property or services to bona fide charitable organizations who make no charge
whatsoever for the services they render: Provided, That the exemption granted
in this subdivision applies only to services, equipment, supplies, food, meals
and materials directly used or consumed by these organizations and does not
apply to purchases of gasoline or special fuel;
(2) Sales of
services, machinery, supplies and materials directly used or consumed in the
activities of manufacturing, transportation, transmission, communication,
production of natural resources, gas storage, generation or production or
selling electric power, provision of a public utility service or the operation
of a utility service or the operation of a utility business, in the businesses
or organizations named in this subdivision and does not apply to purchases of
gasoline or special fuel;
(3) Sales of
property or services to nationally chartered fraternal or social organizations
for the sole purpose of free distribution in public welfare or relief work: Provided, That sales of gasoline and
special fuel are taxable;
(4) Sales
and services, fire-fighting
or station house equipment, including construction and automotive, made to any
volunteer fire department organized and incorporated under the laws of the
State of West Virginia: Provided,
That sales of gasoline and special fuel are taxable;
(5) Sales of
building materials or building supplies or other property to an organization
qualified under Section 501(c)(3) or (c)(4) of the Internal Revenue Code of
1986, as amended, which are to be installed in, affixed to or incorporated by
the organization or its agent into real property or into a building or
structure which is or will be used as permanent low-income housing, transitional housing,
an emergency homeless shelter, a domestic violence shelter or an emergency
children and youth shelter if the shelter is owned, managed, developed or
operated by an organization qualified under Section 501(c)(3) or (c)(4) of the
Internal Revenue Code of 1986, as amended. ; and
(6)
Sales of construction and maintenance materials acquired by a second party for
use in the construction or maintenance of a highway project: Provided, That in
lieu of any refund or credit to the person that paid the tax imposed by this
article, the Tax Commissioner shall pay to the Division of Highways for deposit
into the State Road Fund of the state reimbursement for the tax in the amount
estimated under the provisions of this subdivision: Provided, however, That by
the fifteenth day of June of each fiscal year, the division shall provide to
the Tax Department an itemized listing of highways projects with the amount of
funds expended for highway construction and maintenance. The Commissioner of
Highways shall request reimbursement of the tax based on an estimate that forty
percent of the total gross funds expended by the agency during the fiscal
period were for the acquisition of materials used for highway construction and
maintenance. The amount of the reimbursement shall be calculated at six percent
of the forty percent.
(c) Effective date. – The amendments to this
section in 2017 shall take effect beginning July 1, 2017 and apply to sales
made on and after that date: Provided,
That the
amendments to subsection (b) of this section shall take effect May 1, 2017, and
shall be construed to prohibit all future transfers to the State Road Fund
established in the State Treasury pursuant to section fifty-two, article six of the Constitution,
under this section of taxes imposed by this article and article fifteen-a of this chapter.
§11-15-9b. Exemption for
purchases of tangible personal property and services for direct use in research
and development.
(a) Sales of tangible personal property and services after
the thirtieth day of June, two thousand two, directly used or consumed in the
activity of research and development are exempt from tax imposed by this
article. Any person having a right or claim to the exemption set forth in this
section shall first pay to the vendor the tax imposed by this article and then
apply to the tax commissioner for a refund or credit or give to the vendor the
person's West Virginia direct pay permit number in accordance with the
provisions of section nine-d of this article.
(b) For purposes of this article:
(1) "Directly used or consumed in the activity of
research and development" means used or consumed in those activities or
operations which constitute an integral and essential part of research and
development, as contrasted with and distinguished from those activities or
operations which are simply incidental, convenient or remote to research and
development.
(A) Uses of property or consumption of services which
constitute direct use or consumption in the activity of research and development
include only:
(i) In the case of tangible personal property, physical
incorporation of property into tangible personal property that is the subject
of, or directly used in, research and development;
(ii) Causing a direct physical, chemical or other change upon
property that is the subject of, or directly used in, research and development;
(iii) Transporting or storing property that is the subject
of, or directly used in, research and development;
(iv) Measuring or verifying a change in property that is the
subject of, or directly used in, research and development;
(v) Physically controlling or directing the physical movement
or operation of property that is the subject of, or directly used in, research
and development;
(vi) Directly and physically recording the flow of property
that is the subject of, or directly used in, research and development;
(vii) Producing energy for property that is the subject of,
or directly used in, research and development;
(viii) Controlling or otherwise regulating atmospheric or
other environmental conditions required for research and development;
(ix) Serving as an operating supply for property that is the
subject of, or directly used in, research and development;
(x) Maintenance or repair of property, including maintenance
equipment, that is directly used in research and development;
(xi) Storage, removal or transportation of economic or other
waste resulting from the activity of research and development;
(xii) Pollution control or environmental quality or
environmental protection activity directly relating to the activity of research
and development, and personnel, plant, property or community safety or security
activity directly relating to the activity of research and development; or
(xiii) Otherwise being used as an integral and essential part
of research and development.
(B) Uses of property or services which do not constitute
direct use or consumption in the activity of research and development include,
but are not limited to:
(i) Heating and illumination of office buildings;
(ii) Janitorial or general cleaning activities;
(iii) Personal comfort of personnel;
(iv) Planning or scheduling of work or inventory control;
(v) Marketing, general management, supervision, finance,
training, accounting and administration; or
(vi) An activity or function incidental or convenient to
research and development, rather than an integral and essential part of these
activities.
(2) "Research and development" means systematic
scientific, engineering or technological study and investigation in a field of
knowledge in the physical, computer or software sciences, often involving the
formulation of hypotheses and experimentation, for the purpose of revealing new
facts, theories or principles, or increasing scientific knowledge, which may
reveal the basis for new or enhanced products, equipment or manufacturing
processes. Research and development includes, but is not limited to, design,
refinement and testing of prototypes of new or improved products, or design,
refinement and testing of manufacturing processes before commercial sales
relating thereto have begun. For purposes of this section commercial sales
include, but are not limited to, sales of prototypes or sales for market
testing.
(A) Research and development does not include:
(i) Market research;
(ii) Sales research;
(iii) Efficiency surveys;
(iv) Consumer surveys;
(v) Product market testing;
(vi) Product testing by product consumers or through consumer
surveys for evaluation of consumer product performance or consumer product
usability;
(vii) The ordinary testing or inspection of materials or
products for quality control (quality control testing);
(viii) Management studies;
(ix) Advertising;
(x) Promotions;
(xi) The acquisition of another's patent, model, production
or process or investigation or evaluation of the value or investment potential
related thereto;
(xii) Research in connection with literary, historical or
similar projects;
(xiii) Research in the social sciences, economics, humanities
or psychology and other nontechnical activities; and
(xiv) The providing of sales services or any other service,
whether technical service or nontechnical service.
(c) No provision of this section may be interpreted to alter,
abrogate or impede application of the exemption for sales of primary opinion
research services set forth in section nine of this article: Provided, That on and after June 1,
2017, the exemption for primary opinion research shall not be an allowable exemption.
§11-15-9h. Exemptions for sales
of computer hardware and software directly incorporated into manufactured
products; certain leases; sales of electronic data processing service; sales of
computer hardware and software directly used in communication; sales of educational
software; sales of internet advertising; sales of high-technology business services directly used in fulfillment of a
government contract; sales of tangible personal property for direct use in a
high-technology business or internet advertising business;
definition.
(a) In
order to modernize the exemptions from tax contained in this article as a
result of technological advances in computers and the expanded role of
computers, the internet and global instant communications in business and to
encourage computer software developers, computer hardware designers, systems
engineering firms, electronic data processing companies and other high-technology companies to locate and
expand their businesses in West Virginia, the following sales of tangible
personal property and software are exempt:
(1) Sales
of computer hardware or software (including custom designed software) to be
directly incorporated by a manufacturer into a manufactured product. For
purposes of this subsection, the payment of licensing fees for the right to
incorporate hardware or software developed by persons other than the
manufacturer into a manufactured product is exempt from the tax imposed by this
article;
(2) Sales
of computer hardware or software (including custom designed software) directly
used in communication as defined in this article;
(3)
Sales of electronic data processing services;
(4) (3) Sales of educational
software required to be used in any of the public schools of this state or in
any institution in this state which qualifies as a nonprofit or educational
institution subject to administration, regulation, certification or approval of
the Department of Education, the Department of Education and the Arts or the
Higher Education Policy Commission;
(5) (4) Sales of internet
advertising of goods and services;
(6) (5) Sales of high-technology business services to high-technology businesses which enter into
contracts with this state, its institutions and subdivisions, governmental
units, institutions or subdivisions of other states, or with the United States,
including agencies of federal, state or local governments for direct use in
fulfilling the government contract; and
(7) (6) Sales of prewritten
computer software, computers, computer hardware, servers and building materials
and tangible personal property to be installed into a building or facility for
direct use in a high-technology
business or an internet advertising business.
(b)
Definitions. --
As used in
this article, the following terms have the following meanings:
(1)
"Computer hardware" means a computer, as defined in article fifteen-b of this chapter, and the directly
and immediately connected physical equipment involved in the performance of
data processing or communications functions, including data input, data output,
data processing, data storage, and data communication apparatus that is
directly and immediately connected to the computer. The term "computer
hardware" does not include computer software.
(2)
"High-technology
business" means and is limited to businesses primarily engaged in the
following activities: Computer hardware design and development; computer
software design, development, customization and upgrade; computer systems
design and development; website design and development; network design and
development; design and development of new manufactured products which
incorporate computer hardware and software; electronic data processing; network
management, maintenance, engineering, administration and security services;
website management, maintenance, engineering, administration and security
services and computer systems management, maintenance, engineering,
administration and security services. High-technology business as defined herein is intended to
include businesses which engage in the activities enumerated in this definition
as their primary business activity, and not as a secondary or incidental
activity and not as an activity in support of or incidental to business
activity not specifically enumerated in this definition.
(3)
"High-technology
business services" means and is limited to computer hardware design and
development; computer software design, development, customization and upgrade;
computer systems design and development; website design and development;
network design and development; electronic data processing; computer systems
management; computer systems maintenance; computer systems engineering;
computer systems administration and computer systems security services.
(4)
"Internet advertising business" means a for-profit business that is engaged, for
monetary remuneration, in the primary business activity of announcing, or
calling public attention to, goods or services in order to induce the public to
purchase those goods or services, and which uses the internet as its sole
advertising communications medium. For purposes of this definition, internet
advertising must be the primary business activity of the business and not a
secondary or incidental activity and not an activity in support of or
incidental to other business activity.
(5)
"Network" means a group of two or more computer systems linked
together.
(6)
"Server" means a computer or device on a network that manages network
resources.
(c) The
amendments to this section made in the first extraordinary session of the
Legislature in 2009 shall apply to purchases made on and after July 1, 2009. The
amendments to this section made in 2017 shall apply on and after July 1, 2017.
11-15-18b. Tax on motor fuel.
(a)
General. — All sales of motor fuel and alternative fuel subject to the flat
rate of the tax imposed by section five, article fourteen-c
of this chapter, are subject to the tax imposed by this article and comprises
the variable component of the tax imposed by section five, article fourteen-c
of this chapter and is collected and remitted at the time the tax imposed by
said section is remitted. Sales of motor fuel and alternative fuel upon which
the tax imposed by this article has been paid is not again taxed under the
provisions of this article. This section means that all gallons of motor fuel
and equivalent gallons of alternative fuel sold and delivered or delivered in
this state are taxed one time.
(b)
Measure of tax. — The measure of tax imposed by this article is as
follows:
(1)
On sales of motor fuel, the average wholesale price as defined and determined
in section five, article fourteen-c of this chapter.
For purposes of maintaining revenue for highways, and recognizing that the tax
imposed by this article is generally imposed on gross proceeds from sales to
ultimate consumers, whereas the tax on motor fuel herein is imposed on the
average wholesale price of the motor fuel; in no case, for the purposes of
taxation under this article, may the average wholesale price be determined to
be less than 97 cents per gallon of motor fuel for all gallons of motor fuel
sold during the reporting period, notwithstanding any provision of this article
to the contrary. On and after January 1, 2010, for the purpose of taxation
under this article, in no case may the average wholesale price be determined to
be less than $2.34 per gallon of motor fuel for all gallons of motor fuel sold
during the reporting period notwithstanding any provision of this article to
the contrary: Provided, That on and after July 1, 2017, in no
case may the average wholesale price be determined to be less than $3.04 per
gallon of motor fuel for all gallons of motor fuel sold during the reporting
period notwithstanding any provision of this article to the contrary. Any
limitation on the average wholesale price of motor fuel contained in this
subsection shall not be applicable to alternative fuel.
(2)
On sales of alternative fuel, the average wholesale price as defined and
determined in section five, article fourteen-c of this
chapter.
(c)
Definitions. — For purposes of this article, the terms “gasoline”,
“special fuel” and “alternative fuel” are defined as provided in section two,
article fourteen-c of this chapter. Other terms used
in this section have the same meaning as when used in a similar context in said
article.
(d)
Tax return and tax due. —
(1)
The tax imposed by this article on sales of motor fuel shall be paid by each
taxpayer on or before the last day of the calendar month by check, bank draft,
certified check or money order payable to the Tax Commissioner for the amount
of tax due for the preceding month notwithstanding any provision of this
article to the contrary. The commissioner may require all or certain taxpayers
to file tax returns and payments electronically. The return required by the
commissioner shall accompany the payment of tax. If no tax is due, the return
required by the commissioner shall be completed and filed on or before the last
day of the month.
(2)
The tax due under this article comprising the variable component of the tax due
under article fourteen-c of this chapter on alternative
fuel, is due and shall be collected and remitted at the time the tax imposed by
section five of said article is due, collected and remitted.
(e)
Compliance. — To facilitate ease of administration and compliance by taxpayers,
the Tax Commissioner shall require persons liable for the tax imposed by this
article on sales of motor fuel to file a combined return and make a combined
payment of the tax due under this article on sales of motor fuel and the tax
due under article fourteen-c of this chapter on motor
fuel. In order to encourage use of a combined return each month and the making
of a single payment each month for both taxes, the due date of the return and
tax due under article fourteen-c of this chapter is the last
day of each month notwithstanding any provision in said article to the
contrary. The Tax Commissioner may prescribe reporting and payment requirements
for tax due under this article on alternative fuel which accommodate the due
dates and requirements prescribed in this article and article fourteen-c
of this chapter, either under a separate return and payment or a combined
return and payment, within the discretion of the Tax Commissioner.
(f)
Dedication of tax. — All tax collected under the provisions of this
section, after deducting the amount of refunds lawfully paid, shall be
deposited in the road fund in the State Treasurer’s office and used only for
the purpose of construction, reconstruction, maintenance and repair of highways
and payment of principal and interest on state bonds issued for highway
purposes. Notwithstanding any provision to the contrary, tax collected on the
sale of aviation fuel after deducting the amount of refunds lawfully paid shall
be deposited in the State Treasurer’s office and transferred to the state
Aeronautical Commission to be used for the purpose of matching federal funds
available for the reconstruction, maintenance and repair of public airports and
airport runways.
(g)
Construction. — This section does not tax a sale of motor fuel which
this state is prohibited from taxing under the Constitution of this state or
the Constitution or laws of the United States.
(h)
Effective date. — The provisions of this section take effect on January
1, 2004. The provisions of this section enacted during the 2007 legislative
session take effect on January 1, 2008. The provisions of this section enacted
during the 2013 regular legislative session take effect on January 1, 2014. The
provisions of this section enacted during the 2017 regular legislative session
take effect on June 1, 2017.
ARTICLE
15A. USE TAX.
'11-15A-2.
Imposition of tax; six percent tax rate; inclusion of services as taxable;
transition rules; allocation of tax and transfers.
(a) An
excise tax is hereby levied and imposed on the use in this state of
tangible personal property, custom software or taxable services, to be
collected and paid as provided in this article or article fifteen-b of this chapter, at the rate of six
percent of the purchase price of the property or taxable services, except as
otherwise provided in this article: Provided,
That on and after June 1, 2017, the tax imposed by this article shall be
collected and paid, as provided in this article or article fifteen-b of this chapter, at the rate of seven
percent of the purchase price of the tangible personal property, custom
software or taxable services, except as otherwise provided in this article.
(b) Calculation
of tax on fractional parts of a dollar. -B The tax computation under subsection (a) of this section shall be
carried to the third decimal place and the tax rounded up to the next whole cent
whenever the third decimal place is greater than four and rounded down to the
lower whole cent whenever the third decimal place is four or less. The vendor
may elect to compute the tax due on a transaction on a per item basis or on an
invoice basis provided the method used is consistently used during the
reporting period.
(c)
"Taxable services," for the purposes of this article, means services
of the nature that are subject to the tax imposed by article fifteen of this
chapter. In this article, wherever the words "tangible personal
property" or "property" appear, the same shall include the words
"or taxable services," where the context so requires.
(d) Use tax
is hereby imposed upon every person using tangible personal property, custom
software, telecommunication service, ancillary telecommunication service,
or other taxable service within this state. That person's liability is
not extinguished until the tax has been paid. A receipt with the tax separately
stated thereon issued by a retailer engaged in business in this state, or by a
foreign retailer who is authorized by the Tax Commissioner to collect the tax
imposed by this article, relieves the purchaser from further liability for the
tax to which the receipt refers.
(e)
Purchases of tangible personal property or taxable services made for the
government of the United States or any of its agencies by ultimate consumers is
subject to the tax imposed by this section. Industrial materials and equipment
owned by the federal government within the State of West Virginia of a
character not ordinarily readily obtainable within the state, is not subject to
use tax when sold, if the industrial materials and equipment would not be
subject to use taxes if sold outside of the state for use in West Virginia.
(f) This
article does not apply to purchases made by counties or municipal corporations.
(g) Notwithstanding
any provisions of this code to the contrary, on and after June 1 2017, when the
words “six percent” appear in this article, those words shall mean six and one-half percent.
Article
21. PERSONAL INCOME TAX.
§11-21-4g. Rate of tax – Taxable years beginning on or after January
1, 2018.
(a) for taxable years beginning on
and after January 1, 2018, the tax imposed by section three of this article shall
be determined under either subsection (b) or subsection (c) of this section, as
appropriate.
(b) Rate of tax
on individuals (except married individuals filing separate returns),
individuals filing joint returns, heads of households, estates and trusts. -- The tax imposed by section
three of this article on the West Virginia taxable income of every individual
(except married individuals filing separate returns); every individual who is a
head of a household in the determination of his or her federal income tax for
the taxable year; every husband and wife who file a joint return under this
article; every individual who is entitled to file his or her federal income tax
return for the taxable year as a surviving spouse; and every estate and trust
shall be determined in accordance with the following table:
If the West Virginia
taxable income is: The
tax is:
Not over $20,000 1.85%
of taxable income
Over $20,000 but not over $35,000 $370.00 plus 3.65% of taxable income
over
$20,000
Over $35,000 $917.50
plus 5.45% of taxable income over
$35,000
(c) Rate of tax
on married individuals filing separate returns. -- In the case of husband and
wife filing separate returns under this article for the taxable year, the tax
imposed by section three of this article on the West Virginia taxable income of
each spouse shall be determined in accordance with the following table:
If the West Virginia
taxable income is: The tax
is:
Not over $10,000 1.85%
of taxable income
Over $10,000 but not over $17,500 $185.00
plus 3.65% of taxable income over
$10,000
Over $17,500, $458.75 plus 5.45% of taxable income
over
$17,500
(d)
Tax rate reduction in years subsequent to
2018. – (1) For purposes of this subsection (d),
(A) “Trigger index” means the
cumulative rate of change in not seasonally adjusted federal Consumer Price
Index plus .5% per year over a five-year period ending in June
of each year.
(B) “General Revenue Fund
benchmark” means the General Revenue Fund revenue collections as of June 30 of
the fiscal year ended five years prior.
(C) “Prospective General
Revenue Fund revenue collections” means the General Revenue Fund benchmark
inflated by the trigger index as prescribed in this section.
(D) “Actual General Revenue
Fund revenue collections” means the actual net collections of the General
Revenue Fund as of June 30 of the fiscal year immediately preceding the August
1 calculation.
(E) “Current analysis
period” means the August 1 calculation of the factors as prescribed in this
section for any given year.
(2) Beginning on August 1,
2018, and on each August 1 thereafter, the Tax Commissioner shall determine the
following:
(A) The “General Revenue
Fund benchmark” for the current analysis period;
(B) The “trigger index” by
adding one to the percentage difference between the Consumer Price Index for
June of the current year and June of five years prior, then increasing this
base by .5% percent per year over five years;
(C) The “prospective General
Revenue Fund revenue collections” for the current fiscal year by multiplying
the General Revenue Fund benchmark as of June 30 of the fiscal year ended five
years prior by the trigger index.
(D) The “actual General
Revenue Fund revenue collections” for the current analysis period.
(3) If for any fiscal year
ending after July 1, 2017 in which the prospective General Revenue Fund revenue
collections are less than the actual General Revenue Fund revenue collections,
then the personal Income tax rates specified in subsections (b) and (c) of this
section shall be reduced by 0.1 percentage points for the next calendar tax
year, until the personal income tax is fully eliminated...
§11-21-4h.
Temporary additional tax for calendar years 2017, 2018 and 2019.
For the tax year beginning on January 1, 2017, January 1,
2018, and January 1, 2019 there is hereby imposed in addition to the tax
imposed by sections four-e and four-g of this article an additional
tax the amount of which is determined as follows:
If West Virginia Taxable Income is The
Additional Tax Is:
Over $300,000 but not over $350,000 $250
Over $350,000 but not over $400,000 $350
Over $400,000 but not over
$500,000 $500
Over $500,000 $1,000
Article
28. COMMERCIAL ACTIVITY TAX.
§11-28-1. Imposition of privilege tax.
§11-28-2. Definitions.
(b) Definitions.
(1) "Banking business" or "financial organization" shall mean any bank, banking association, trust company, industrial loan company, small loan company or licensee, building
and loan association, savings and loan association, finance company, investment company, investment broker
or dealer, and any other similar business
organization whose assets consist
primarily of intangible personal
property and whose gross income consists primarily of dividends, interest
and other charges derived from the use of money or credit.
(2) "Business"
includes all activities engaged in or caused to be engaged in with the object of gain or economic benefit,
either direct or indirect. "Business" does not include a casual sale by a person
who is not engaged in the business of selling
the type of property involved
in such casual
sale. "Business" includes the production of natural resources or manufactured products
which are used or consumed by the producer
or manufacturer and includes the activities of a banking
business or financial
organization.
(3) (A) "Gross income" means the gross receipts of the taxpayer,
other than a banking or financial business,
received as compensation for personal services and the gross receipts
of the taxpayer derived from trade, business, commerce or sales and the value proceeding or accruing from the sale of tangible
property (real or personal), or service, or both, all receipts from the investment of the capital
of the business, including rentals,
royalties, fees, reimbursed costs or expenses
or other emoluments however designated and including all interest, carrying charges, fees or other like income, however denominated, derived
by the taxpayer from repetitive carrying of accounts,
in the regular course and conduct
of its business , and extension of credit in connection with the sale of any tangible personal
property or service,
and without any deductions on account
of the cost of property sold,
the cost of materials used, labor costs,
taxes, royalties paid in cash or in kind or otherwise, interest or discount paid or any other expenses
whatsoever: Provided, That
gross income shall not include contributions to capital.
(B) (i) "Gross income of a banking or financial
business” means the gross income received from
interest, premiums, discounts, dividends, service fees or charges, commissions,
fines, rents from real or tangible personal property, however denominated,
royalties, charges for bookkeeping or data processing, receipts from check
sales, charges or fees, and receipts from the sale of tangible personal
property.
(ii)
“Gross income of a banking or
financial business” does not include:
(I) interest
received on the obligations of the United States, its agencies and instrumentalities,
(II) interest
received on the obligations of this state, or any political subdivision of this state, or
(III) interest
received on investments or loans primarily secured
by first mortgages
or deeds of trust on residential property
occupied by nontransients; however, all interest
derived from these activities shall be reported on the return of a person taxable under the provisions of this section.
(C) "Gross proceeds of sales" means the value, whether in money or other property,
proceeding from the sale of tangible property, without any deduction
for the cost of property
sold or expenses of any kind: Provided,
That
bad debts shall be allowed as a deduction except that the amount of any bad
debt recovery shall be included in gross proceeds of sale.
(D) The terms "gross income" and "gross proceeds of sales" do not include:
(i) cash discounts allowed and taken on sales;
(ii) the proceeds
of sale of goods, wares
or merchandise returned by customers
when the sale price is refunded either in cash or by credit;
(iii) the amount allowed as "trade-in value" for any article accepted
as part payment for any article sold;
(iv) excise taxes imposed by this state;
or
(v) money or other property received
or held by a professional person for the sole use
and benefit of a client or another
person or money received by the taxpayer
on behalf of a bank or other financial institution for the repayment
of a debt of another.
(4) "Person" or "company,'' herein used interchangeably, includes any individual, firm, copartnership, partnership, limited
liability company, joint adventure, association, corporation, trust or any other group or combination acting as a unit, and the plural
as well as the singular
number, unless the intention to give a more
limited meaning is disclosed by the
context.
(5) "Sale," "sales" or "selling" means any transfer
of the ownership of or title to property,
whether for money or in exchange for other property.
(6)
"Selling at wholesale" or "wholesale
sales" means and includes:
(A) Sales of any tangible
personal property for the purpose
of resale in the form of tangible personal property;
(B) Sales of machinery, supplies or materials
which are to be directly consumed
or used by the purchaser in the conduct of any business or activity
which is subject to the tax imposed
by this article;
and
(C) Sales of any tangible personal
property to the United States of America,
its agencies and instrumentalities or to the State of West Virginia,
its institutions or political subdivisions.
(7)
"Service business or calling" means all activities engaged in by a person for other persons for a consideration which involve the rendering of a service as distinguished from the sale of tangible
property, but does not include the services rendered
by an employee to his employer. This term includes,
but is not limited
to:
(A) Persons engaged in manufacturing, compounding or preparing for sale, profit or commercial use, articles, substances or commodities which
are owned by another or others;
(B) Persons engaged as independent contractors in producing natural resource products which are owned by another or others, as personal property, immediately after the same are severed, extracted, reduced to possession and produced;
(C) The repetitive
carrying of accounts, in the regular course
and conduct of business, and extension
of credit in connection with the sale of any tangible personal property
or service.
(8) "Taxpayer" means any person liable for the
tax imposed by this article.
(9) "Tax year" or "taxable year" means the calendar
year, unless permission is obtained from the tax commissioner to use the taxpayer's fiscal year as the tax period.
(10) "Electronic filing" or "e-filing" means
filing using electronic technology such as computer modem, magnetic media,
optical disk, facsimile machine, telephone or other technology approved by the
Tax Commissioner, in such manner as he or she deems acceptable. Any return
required to be filed electronically under this article may contain an
electronic signature, if a signature is required.
§11-28-3. Rules for determining measure of tax.
(a) If
any person liable for the tax ships or transports its products or any part
thereof out of the state without making sale of such products, the value of the
products in the condition or form in which they exist immediately before
transportation out of the state shall be the basis for the assessment of the
tax. The tax commissioner may prescribe rules for ascertaining such value.
(b) In
determining value, however, of sales
between affiliated companies or persons, or under other circumstances where the
relation between the buyer and seller is such that the gross proceeds from the
sale do not reflect the true value of the subject matter of the sale, the tax
commissioner may prescribe rules for determining the value on which the
privilege tax shall be levied, corresponding as nearly as possible to the gross
proceeds from the sale of products where no common interest exists between the
buyer and seller but the circumstances and conditions are otherwise similar.
(c) Upon
every person engaging or continuing within this State in the business of
manufacturing, compounding or preparing for sale, profit, or commercial use,
either directly or through the activity of others in whole or in part, any
article or articles, substance or substances, commodity or commodities, or
newspaper publishing (including all gross income or proceeds of sale from
circulation and advertising), the measure of this tax is the value of the
entire product manufactured, compounded or prepared in the State for sale,
profit or commercial use, regardless of the place of sale or the fact that
deliveries may be made to points outside the State.
(d) In
those instances in which the same person partially manufactures, compounds or
prepares products within this State and partially manufactures, compounds or
prepares such products outside of this State the measure of the tax shall be
that proportion of the sale price of the product that the payroll cost of
manufacturing within this state bears to the entire payroll cost of manufacturing the product; or, at the option of the
taxpayer, the measure of his tax under this section shall be the proportion of
the sales value of the articles that the cost of operations in West Virginia
bears to the full cost of manufacture of the articles..
§11-28-4. Exemptions.
The
provisions of this article do not apply to:
(a)
Insurance companies which pay the State of West Virginia a tax on premiums.
However, this exemption does not apply to portions of the gross income of
insurance companies received for the use of real property, other than property
in this state in which the insurance company maintains its office or offices,
whether that income is in the form of rentals or royalties;
(b)
nonprofit cemetery companies organized and operated for the exclusive benefit
of their members;
(c)
fraternal societies, organizations and associations organized and operated for
the exclusive benefit of their members and not for profit. This exemption does
not apply to gross income arising from the sale of alcoholic liquor, food and
related services of such fraternal societies, organizations and associations
which are licensed as private clubs under the provisions of article seven,
chapter sixty of this code, except that funds derived from the licensed
charitable gaming activities of such organizations are exempt.
(d)
corporations, associations and societies organized and operated exclusively for
religious or charitable purposes; Provided,
That this
exemption does not apply to gross income derived from engaging in unrelated
business activity as defined for federal income tax purposes;
(e)
production credit associations, organized under the provisions of the federal
"Farm Credit Act of 1933";
(f) any credit union organized under the
provisions of chapter thirty-one or any other chapter of this code: except, that the exemptions of
this section shall not apply to corporations or cooperative associations organized
under the provisions of article four, chapter nineteen of this code.
§11-28-5. Computation of tax; payment.
The tax
imposed by this article is due and payable as follows:
(a) For taxpayers whose estimated tax under
this article exceeds one thousand dollars per month, the tax shall be due and
payable in monthly installments on or before the last day of the month
following the month in which the tax accrued. Each such taxpayer shall, on or
before the last day of each month, make out an estimate of the tax for which it
is liable for the preceding month and submit it with a remittance in the form
prescribed by the tax commissioner, of the amount of tax to the office of the
commissioner.
(b) For taxpayers whose estimated tax under
this article does not exceed one thousand dollars per month, the tax shall be
due and payable in quarterly installments within one month from the expiration
of each quarter in which the tax accrued. Each such taxpayer shall, within one
month from the expiration of each quarter, make out an estimate of the tax for
which he is liable for such quarter, sign the same and mail it together with a
remittance, in the form prescribed by the tax commissioner, of the amount of
tax to the office of the commissioner.
(c) When
the total tax for which any person is liable under this article does not exceed
two hundred dollars in any year, the taxpayer may pay the same quarterly as
described in subsection (b) of this section or, with the consent in writing of
the tax commissioner, at the end of the month next following the close of the
tax year.
(d) The
tax commissioner may require the return and payment for periods of shorter
duration than those prescribed above if it is deemed necessary to ensure
payment of the tax.
(e) The
forms shall be filed electronically, in accordance with the procedures set
forth in the tax commissioner’s rule on use and acceptance of electronic records.
Any taxpayer required to file and pay electronically who fails to do so, shall
be required to pay a money penalty in an amount equal to five per cent of the
tax due.
§11-28-6. Return and remittance by taxpayer.
On or
before the expiration of one month after the end of the tax year, each taxpayer
shall make a return for the entire tax year showing the gross proceeds of sales
or gross income of business, trade or calling, and compute the amount of tax
chargeable in accordance with the provisions of this article and deduct the
amount of monthly or quarterly payments (as hereinbefore provided), if any, and
transmit with its report a remittance in the form prescribed by the tax
commissioner covering the residue of the tax chargeable against the taxpayer to
the office of the tax commissioner; such return shall be signed by the taxpayer
if made by an individual, or by the president, vice president, secretary or
treasurer of a corporation if made on behalf of a corporation. If made on
behalf of a partnership, joint adventure, association, trust, or any other
group or combination acting as a unit, any individual delegated by such firm,
copartnership, joint adventure, association, trust or any other group or
combination acting as a unit shall sign the return on behalf of the taxpayer.
The tax commissioner may extend the time for making the annual return on the
application of any taxpayer and grant such reasonable additional time within
which to make the same, for good cause shown. Annual returns must be filed, and payments remitted,
electronically, as provided in section four of this article, unless the
taxpayer first obtains a waiver in writing from the tax commissioner.
§11-28-7. Tax year.
The assessment of taxes and the filing of returns
required under the provisions of this article shall be on a calendar year basis, unless taxpayer keeps its books and records on a fiscal
year basis for federal income tax purpose, in which event taxpayer may use its
fiscal year for federal income tax purposes. Written permission must be
obtained from the Tax Commissioner to use any other tax year.
§11-28-8. Tax cumulative.
The tax
imposed by this article is in addition to all other licenses and taxes levied
by law as a condition precedent to engaging in any business, trade or calling
in this state. A person exercising a privilege taxable under this article,
subject to the payment of all licenses and charges which are condition
precedent to exercising the privilege taxed, may exercise the privilege for the
current tax year upon the condition that he shall pay the tax accruing under
this article.
§11-28-9. Receivership or insolvency
proceedings.
In the
event a business subject to the tax imposed by this article is being operated
in connection with a receivership or insolvency proceeding, the court under
whose direction the business is operated shall, by the entry of a proper order
in the cause, make provision for the regular payment of the taxes imposed by
this article as they become due.
§11-28-10. Priority in distribution in
receivership, etc.; personal liability of administrator.
In the
distribution, voluntary or compulsory, in receivership, bankruptcy or
otherwise, of the estate of any person, firm or corporation, all taxes due and
unpaid under this article shall be paid from the first money available for
distribution in priority to all claims, except taxes and debts due the United
States which under federal law are given priority over the debts and liens
created by this article. Any person charged with the administration of an
estate who shall violate the provisions of this section shall be personally
liable for any taxes accrued and unpaid under this article, which are
chargeable against the person, firm or corporation whose estate is in
administration.
§11-28-11. Credit for taxes paid.
(a) A
credit shall be allowed against the tax imposed by this article for the
following taxes paid to the State of West Virginia:
(1) The
severance and business privilege tax imposed by article thirteen-a of this chapter.
(2) The
health care provider tax imposed by article twenty-seven of this chapter.
(3) The
acute care hospital tax imposed by article twenty-seven of this chapter.
(4) The
business and occupation tax imposed by article thirteen of this chapter.
(b) No
credit may be taken for the following taxes paid within this state:
(1) The
municipal business and occupation tax imposed by a municipality pursuant to
article thirteen, chapter eight of this Code.
(2) The
municipal public utilities tax imposed by a municipality pursuant to article
thirteen, chapter eight of this Code.
(c) In
no case may the credit allowed under this section reduce a taxpayer’s liability
for the tax imposed by this article below zero dollars.
(d) No unused
credit under this section may be carried forward or carried back to another tax
year.
§11-28-12. Offenses; penalties.
It shall
be unlawful for any person to refuse to make the return required by section six
of this article; or to make any false or fraudulent return or false statement
in any return, with intent to defraud the state or to evade the payment of the
tax, or any part thereof, imposed by this article; or for any person to aid or
abet another in any attempt to evade the payment of the tax, or any part
thereof, imposed by this article; or for the president, vice president,
secretary or treasurer of any corporation to make or permit to be made for any
corporation or association any false return, or any false statement in any
return required in this article, with the intent to evade the payment of any
tax hereunder. Any person violating any of the provisions of this section shall
be guilty of a misdemeanor and, on conviction thereof, shall be fined not more
than ten thousand dollars or imprisoned not exceeding one year in the regional
jail or punished by both fine and imprisonment, at the discretion of the court,
within the limitations aforesaid. In addition to the foregoing penalties, any
person who shall knowingly swear to or verify any false or fraudulent return,
or any return containing any false or fraudulent statement with the intent
aforesaid, shall be guilty of the offense of false swearing, and, on conviction
thereof, shall be punished in the manner provided by law. Any corporation for
which a false return, or a return containing a false statement, as aforesaid,
shall be made, shall be guilty of a misdemeanor and shall be punished by a fine
of not more than ten thousand dollars. The circuit and criminal courts of the
county in which the offender resides, or, if a corporation, in which it carries
on business, shall have concurrent jurisdiction to enforce this section.
§11-28-13. Severability; effective date.
(a) Severability – If any provision of this
article or the application thereof shall for any reason be adjudged by any
court of competent jurisdiction to be invalid, such judgment shall not affect,
impair or invalidate the remainder of said article, but shall be confined in its
operation to the provision thereof directly involved in the controversy in
which such judgment shall have been rendered, and the applicability of such
provision to other persons or circumstances shall not be affected thereby.
(b) Effective date – The provisions of this
article take effect July 1, 2017 and shall apply to gross income from business
activity engaged in on or after that date.
§11-28-14. Termination date;
short taxable years for taxpayers on calendar or fiscal year and cash or
accrual accounting methods.
(a) Each
and every provision of this article twenty-eight is repealed for all tax periods
beginning on and after July 1, 2020: Provided,
That, tax liabilities, if any, arising for taxable years or portions thereof
ending prior to July 1, 2020 shall be determined, administered, assessed and
collected as if the taxes imposed by this had not been repealed; and the rights
and duties of the taxpayer and the state of West Virginia shall be fully and
completely preserved.
(b)
Persons who are calendar year taxpayers under this article shall file their
annual return for the calendar year of the termination date, on or before the July
31 of that calendar year, and remit the amount of any taxes shown thereon to be
due, unless an extension of time for filing is authorized by the tax
commissioner.
(c)
Persons who are fiscal year taxpayers shall similarly file an annual return on
or before the July 31 of the termination year, for their short taxable year
which ended the June 30 of that year, and remit the amount of any taxes shown
thereon to be due, unless an extension of time for filing is authorized by the
tax commissioner.
(d)
Persons who keep their records using the accrual method of accounting shall
file their annual return for the full or short taxable year ending June 30 of
the termination year, computing their tax liability under that method of
accounting. A taxpayer shall file an amended return for the termination year and
pay any additional taxes due within thirty days after determining that gross
income was under-reported
on the annual return.
(e)
Persons who keep their records using the cash method of accounting may file
their annual return for the full or short taxable year ending June 30 of the
termination year, computing their tax liability under the cash method of
accounting: Provided, That the taxpayer
shall file a supplemental return for the termination year within one month
after the close of each calendar quarter during each ensuing year in which taxpayer
receives gross income for any activity or portion thereof completed prior to July
1 of the termination year, and pay any additional taxes shown on the
supplemental return to be due. The purpose of this requirement is to minimize
the advantage or disadvantage associated with the different methods of
accounting when the commercial activity tax is repealed.
§11-28-15. General procedure and
administration; criminal penalities.
Each and
every provision of the "West Virginia Tax Procedure and Administration
Act" set forth in article ten of this chapter, and the “West Virginia Tax
Crimes and Penalties Act” set forth in article nine of this chapter shall apply
to the tax imposed by this article with like effect as if said acts were
applicable only to the tax imposed by this article and were set forth in
extenso in this article
Chapter 17A. MOTOR VEHICLE ADMINISTRATION, REGISTRATION,
CERTIFICATE OF TITLE AND ANTITHEFT PROVISIONS.
Article
2. Division of Motor Vehicles.
§17A-2-13. Authority to administer
oaths and certify copies of records; information as to registration.
(a)
Officers and employees of the division designated by the commissioner are, for
the purpose of administering the motor vehicle laws, authorized to administer
oaths and acknowledge signatures, and shall do so without fee.
(b)
The commissioner and such officers of the division as he or she may designate
are hereby authorized to prepare under the seal of the division and deliver
upon request in conformance with article two-a of this
chapter a certified copy of any record of the division, charging a fee of one
dollar $1.50 for each document so authenticated, and every such
certified copy is admissible in any proceeding in any court in like manner as
the original thereof. This fee will be increased every five years on
September 1 based on the U. S. Department of Labor, Bureau of Labor Statistics
most current Consumer Price Index.
(c)
Subject to the provisions of article two-a of this chapter,
the commissioner and such officers of the division as he or she may designate
may furnish the requested information to any person making a written request
for information regarding the registration of any vehicle at a fee of one
dollar $1.50 for each registration about which information is
furnished. This fee will be increased every five years on September 1
based on the U. S. Department of Labor, Bureau of Labor Statistics most current
Consumer Price Index.
(d)
The provisions of this section enacted during the 2017 regular legislative
session take effect on July 1, 2017.
ARTICLE
3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF CERTIFICATES OF TITLE.
§17A-3-4. Application for certificate
of title; fees; abolishing privilege tax; prohibition of issuance of
certificate of title without compliance with consumers sales and service tax
provisions; exceptions.
(a)
Certificates of registration of any vehicle or registration plates for the
vehicle, whether original issues or duplicates, may not be issued or furnished
by the Division of Motor Vehicles or any other officer or agent charged with
the duty, unless the applicant already has received, or at the same time makes
application for and is granted, an official certificate of title of the vehicle
in either an electronic or paper format. The application shall be upon a blank
form to be furnished by the Division of Motor Vehicles and shall contain a full
description of the vehicle, which description shall contain a manufacturer’s
serial or identification number or other number as determined by the
commissioner and any distinguishing marks, together with a statement of the applicant’s
title and of any liens or encumbrances upon the vehicle, the names and
addresses of the holders of the liens and any other information as the Division
of Motor Vehicles may require. The application shall be signed and sworn to by
the applicant. A duly certified copy of the division’s electronic record of a
certificate of title is admissible in any civil, criminal or administrative
proceeding in this state as evidence of ownership.
(b)
A tax is imposed upon the privilege of effecting the certification of title of
each vehicle in the amount equal to five percent of the value of the motor
vehicle at the time of the certification, to be assessed as follows:
(1)
If the vehicle is new, the actual purchase price or consideration to the
purchaser of the vehicle is the value of the vehicle. If the vehicle is a used
or secondhand vehicle, the present market value at time of transfer or purchase
is the value of the vehicle for the purposes of this section: Provided,
That so much of the purchase price or consideration as is represented by the
exchange of other vehicles on which the tax imposed by this section has been
paid by the purchaser shall be deducted from the total actual price or
consideration paid for the vehicle, whether the vehicle be new or secondhand.
If the vehicle is acquired through gift or by any manner whatsoever, unless
specifically exempted in this section, the present market value of the vehicle
at the time of the gift or transfer is the value of the vehicle for the
purposes of this section.
(2)
No certificate of title for any vehicle may be issued to any applicant unless
the applicant has paid to the Division of Motor Vehicles the tax imposed by
this section which is five percent of the true and actual value of the vehicle
whether the vehicle is acquired through purchase, by gift or by any other
manner whatsoever, except gifts between husband and wife or between parents and
children: Provided, That the husband or wife, or the parents or
children, previously have paid the tax on the vehicles transferred to the State
of West Virginia.
(3)
The Division of Motor Vehicles may issue a certificate of registration and
title to an applicant if the applicant provides sufficient proof to the
Division of Motor Vehicles that the applicant has paid the taxes and fees
required by this section to a motor vehicle dealership that has gone out of
business or has filed bankruptcy proceedings in the United States bankruptcy
court and the taxes and fees so required to be paid by the applicant have not
been sent to the division by the motor vehicle dealership or have been
impounded due to the bankruptcy proceedings: Provided, That the
applicant makes an affidavit of the same and assigns all rights to claims for
money the applicant may have against the motor vehicle dealership to the
Division of Motor Vehicles.
(4)
The Division of Motor Vehicles shall issue a certificate of registration and
title to an applicant without payment of the tax imposed by this section if the
applicant is a corporation, partnership or limited liability company
transferring the vehicle to another corporation, partnership or limited
liability company when the entities involved in the transfer are members of the
same controlled group and the transferring entity has previously paid the tax
on the vehicle transferred. For the purposes of this section, control means
ownership, directly or indirectly, of stock or equity interests possessing
fifty percent or more of the total combined voting power of all classes of the
stock of a corporation or equity interests of a partnership or limited
liability company entitled to vote or ownership, directly or indirectly, of
stock or equity interests possessing fifty percent or more of the value of the
corporation, partnership or limited liability company.
(5)
The tax imposed by this section does not apply to vehicles to be registered as
Class H vehicles or Class M vehicles, as defined in section one, article ten of
this chapter, which are used or to be used in interstate commerce. Nor does the
tax imposed by this section apply to the titling of Class B vehicles registered
at a gross weight of fifty-five thousand pounds or more,
or to the titling of Class C semitrailers, full trailers, pole trailers and
converter gear: Provided, That if an owner of a vehicle has previously
titled the vehicle at a declared gross weight of fifty-five
thousand pounds or more and the title was issued without the payment of the tax
imposed by this section, then before the owner may obtain registration for the
vehicle at a gross weight less than fifty-five thousand
pounds, the owner shall surrender to the commissioner the exempted
registration, the exempted certificate of title and pay the tax imposed by this
section based upon the current market value of the vehicle: Provided,
however, That notwithstanding the provisions of section nine, article
fifteen, chapter eleven of this code, the exemption from tax under this section
for Class B vehicles in excess of fifty-five thousand
pounds and Class C semitrailers, full trailers, pole trailers and converter
gear does not subject the sale or purchase of the vehicles to the consumers
sales and service tax.
(6)
The tax imposed by this section does not apply to titling of vehicles leased by
residents of West Virginia. A tax is imposed upon the monthly payments for the
lease of any motor vehicle leased by a resident of West Virginia, which tax is
equal to five percent of the amount of the monthly payment, applied to each
payment, and continuing for the entire term of the initial lease period. The
tax shall be remitted to the Division of Motor Vehicles on a monthly basis by
the lessor of the vehicle.
(7)
The tax imposed by this section does not apply to titling of vehicles by a
registered dealer of this state for resale only, nor does the tax imposed by
this section apply to titling of vehicles by this state or any political
subdivision thereof, or by any volunteer fire department or duly chartered
rescue or ambulance squad organized and incorporated under the laws of this
state as a nonprofit corporation for protection of life or property. The total
amount of revenue collected by reason of this tax shall be paid into the State
Road Fund and expended by the Commissioner of Highways for matching federal
funds allocated for West Virginia. In addition to the tax, there is a charge of
$5 $10 for each original certificate of title or duplicate
certificate of title so issued: Provided, That this state or any
political subdivision of this state or any volunteer fire department or duly
chartered rescue squad is exempt from payment of the charge. The fee
for each original certificate or duplicate certificate of title will be
increased every five years on September 1 based on the U. S. Department of
Labor, Bureau of Labor Statistics most current Consumer Price Index.
(8)
The certificate is good for the life of the vehicle, so long as the vehicle is
owned or held by the original holder of the certificate and need not be renewed
annually, or any other time, except as provided in this section.
(9)
If, by will or direct inheritance, a person becomes the owner of a motor
vehicle and the tax imposed by this section previously has been paid to the
Division of Motor Vehicles on that vehicle, he or she is not required to pay
the tax.
(10)
A person who has paid the tax imposed by this section is not required to pay
the tax a second time for the same motor vehicle, but is required to pay a
charge of $5 $10 for the certificate of retitle of that motor
vehicle, except that the tax shall be paid by the person when the title to the
vehicle has been transferred either in this or another state from the person to
another person and transferred back to the person. The fee for each
original certificate of title will be increased every five years on September
1 based on the U. S. Department of Labor, Bureau of Labor Statistics most
current Consumer Price Index.
(11)
The tax imposed by this section does not apply to any passenger vehicle offered
for rent in the normal course of business by a daily passenger rental car
business as licensed under the provisions of article six-d
of this chapter. For purposes of this section, a daily passenger car means a
Class A motor vehicle having a gross weight of eight thousand pounds or less
and is registered in this state or any other state. In lieu of the tax imposed
by this section, there is hereby imposed a tax of not less than $1 nor more
than $1.50 for each day or part of the rental period. The commissioner shall
propose an emergency rule in accordance with the provisions of article three,
chapter twenty-nine-a of this
code to establish this tax.
(12)
The tax imposed by this article does not apply to the titling of any vehicle
purchased by a senior citizen service organization which is exempt from the
payment of income taxes under the United States Internal Revenue Code, Title 26
U. S. C. §501(c)(3) and which is recognized to be a bona fide senior
citizen service organization by the Bureau of Senior Services existing under
the provisions of article five, chapter sixteen of this code.
(13)
The tax imposed by this section does not apply to the titling of any vehicle
operated by an urban mass transit authority as defined in article twenty-seven,
chapter eight of this code or a nonprofit entity exempt from federal and state
income tax under the Internal Revenue Code and whose purpose is to provide mass
transportation to the public at large designed for the transportation of
persons and being operated for the transportation of persons in the public
interest.
(14)
The tax imposed by this section does not apply to the transfer of a title to a
vehicle owned and titled in the name of a resident of this state if the
applicant:
(A)
Was not a resident of this state at the time the applicant purchased or
otherwise acquired ownership of the vehicle;
(B)
Presents evidence as the commissioner may require of having titled the vehicle
in the applicant’s previous state of residence;
(C)
Has relocated to this state and can present such evidence as the commissioner
may require to show bona fide residency in this state;
(D)
Presents an affidavit, completed by the assessor of the applicant’s county of
residence, establishing that the vehicle has been properly reported and is on
record in the office of the assessor as personal property; and
(E)
Makes application to the division for a title and registration, and pays all
other fees required by this chapter within thirty days of establishing
residency in this state as prescribed in subsection (a), section one-a
of this article: Provided, That a period of amnesty of three months be
established by the commissioner during the calendar year 2007, during which
time any resident of this state, having titled his or her vehicle in a previous
state of residence, may pay without penalty any fees required by this chapter
and transfer the title of his or her vehicle in accordance with the provisions
of this section.
(c)
Notwithstanding any provisions of this code to the contrary, the owners of
trailers, semitrailers, recreational vehicles and other vehicles not subject to
the certificate of title tax prior to the enactment of this chapter are subject
to the privilege tax imposed by this section: Provided, That the
certification of title of any recreational vehicle owned by the applicant on
June 30, 1989, is not subject to the tax imposed by this section: Provided,
however, That mobile homes, manufactured homes, modular homes and similar
nonmotive propelled vehicles, except recreational vehicles and house trailers,
susceptible of being moved upon the highways but primarily designed for
habitation and occupancy, rather than for transporting persons or property, or
any vehicle operated on a nonprofit basis and used exclusively for the
transportation of intellectually disabled or physically disabled children when
the application for certificate of registration for the vehicle is accompanied
by an affidavit stating that the vehicle will be operated on a nonprofit basis
and used exclusively for the transportation of intellectually disabled and
physically disabled children, are not subject to the tax imposed by this
section, but are taxable under the provisions of articles fifteen and fifteen-a,
chapter eleven of this code.
(d)
Beginning on July 1, 2008, the tax imposed under this subsection (b) of this
section is abolished and after that date no certificate of title for any motor
vehicle may be issued to any applicant unless the applicant provides sufficient
proof to the Division of Motor Vehicles that the applicant has paid the fees
required by this article and the tax imposed under section three-b,
three-c, article
fifteen, chapter eleven of this code.
(e)
Any person making any affidavit required under any provision of this section
who knowingly swears falsely, or any person who counsels, advises, aids or
abets another in the commission of false swearing, or any person, while acting
as an agent of the Division of Motor Vehicles, issues a vehicle registration
without first collecting the fees and taxes or fails to perform any other duty
required by this chapter or chapter eleven of this code to be performed before
a vehicle registration is issued is, on the first offense, guilty of a
misdemeanor and, upon conviction thereof, shall be fined not more than $500 or
be confined in jail for a period not to exceed six months or, in the discretion
of the court, both fined and confined. For a second or any subsequent
conviction within five years, that person is guilty of a felony and, upon
conviction thereof, shall be fined not more than $5,000 or be imprisoned in a
state correctional facility for not less than one year nor more than five years
or, in the discretion of the court, both fined and imprisoned.
(f)
Notwithstanding any other provisions of this section, any person in the
military stationed outside West Virginia or his or her dependents who possess a
motor vehicle with valid registration are exempt from the provisions of this
article for a period of nine months from the date the person returns to this
state or the date his or her dependent returns to this state, whichever is
later.
(g)
No person may transfer, purchase or sell a factory-built
home without a certificate of title issued by the commissioner in accordance
with the provisions of this article:
(1)
Any person who fails to provide a certificate of title upon the transfer,
purchase or sale of a factory-built home is guilty of a
misdemeanor and, upon conviction thereof, shall for the first offense be fined
not less than $100 nor more than $1,000 or be confined in jail for not more
than one year, or both fined and confined. For each subsequent offense, the
fine may be increased to not more than $2,000, with confinement in jail not
more than one year, or both fined and confined.
(2)
Failure of the seller to transfer a certificate of title upon sale or transfer
of the factory-built home gives rise to a cause of
action, upon prosecution thereof, and allows for the recovery of damages, costs
and reasonable attorney fees.
(3)
This subsection does not apply to a mobile or manufactured home for which a
certificate of title has been canceled pursuant to section twelve-b
of this article.
(h)
Notwithstanding any other provision to the contrary, whenever reference is made
to the application for or issuance of any title or the recordation or release
of any lien, it includes the application, transmission, recordation, transfer
of ownership and storage of information in an electronic format.
(i)
Notwithstanding any other provision contained in this section, nothing herein
shall be considered to include modular homes as defined in subsection (i),
section two, article fifteen, chapter thirty-seven of
this code and built to the state Building Code as established by legislative
rules promulgated by the State Fire Commission pursuant to section five-b,
article three, chapter twenty-nine of this code.
(j)
The provisions of this section enacted during the 2017 regular legislative
session take effect on July 1, 2017.
ARTICLE
4. TRANSFERS OF TITLE OR INTEREST.
§17A-4-1. Registration expires on
transfer by owner; transfer, surrender or retention of plates.
Whenever
the owner of a registered vehicle transfers or assigns his or her title,
or interest thereto, the registration of such vehicle shall expire: Provided,
That such owner, if he or she has made application to the department
within sixty days from the date of purchase to have said registration plates
transferred to be used on another vehicle owned by said owner, may then operate
the other vehicle for a period of sixty days, but in no event longer than sixty
days from the date of original transfer. Upon such transfer, it shall be the
duty of the original owner to retain the registration plates issued therefor
and to immediately notify the commissioner of such transfer upon such form as
may be provided therefor and to deliver to him or her the certificate of
registration, whereupon the commissioner shall, upon the payment of a fee of $5
$10, issue a new certificate showing the use to be made of such plates. The
fee for each new certificate will be increased every five years on September 1
based on the U.S. Department of Labor, Bureau of Labor Statistics most current
Consumer Price Index. Such plates may then be used by such owner on another
vehicle of the same class as the vehicle for which they were originally issued
if such other vehicle does not require a greater license fee than was required
for such original vehicle. If such other vehicle requires a greater license fee
than such original vehicle, then such plates may be used by paying such
difference to the commissioner. When such transfer of ownership is made to a
licensed dealer in motor vehicles it shall be the duty of such dealer to
immediately execute notification of transfer, in triplicate, and to have this
notification properly signed by the owner making the transfer. The dealer shall
immediately forward to the department the original copy of the notification of
transfer. One copy of the notification of transfer shall be given to the owner
and one shall be retained by the dealer. The owner shall immediately send to the
department the transfer fee of $5 $10 with any additional fee
that may be required under the terms of this chapter. The owner’s copy,
properly signed by the dealer, will be the owner’s identification until he or
she receives a new registration card from the department.
The
owner of a set of registration plates may surrender them to the commissioner
together with the registration card and, upon the payment of $5 $10
as an exchange fee and upon the payment of such additional fees as are
necessary to equalize the value of the plates surrendered with the value of
registration plates desired, receive in exchange a set of plates and
registration card for a vehicle of a different class.
§17A-4-10. Salvage certificates for
certain wrecked or damaged vehicles; fee; penalty.
(a)
In the event a motor vehicle is determined to be a total loss or otherwise
designated as totaled by an insurance company or insurer, and upon payment of a
total loss claim to an insured or claimant owner for the purchase of the
vehicle, the insurance company or the insurer, as a condition of the payment,
shall require the owner to surrender the certificate of title: Provided,
That an insured or claimant owner may choose to retain physical possession and
ownership of a total loss vehicle. If the vehicle owner chooses to retain the
vehicle and the vehicle has not been determined to be a cosmetic total loss in
accordance with subsection (d) of this section, the insurance company or
insurer shall also require the owner to surrender the vehicle registration
certificate. The term “total loss” means a motor vehicle which has sustained
damages equivalent to seventy-five percent or more of the
market value as determined by a nationally accepted used car value guide or
meets the definition of a flood-damaged vehicle as
defined in this section.
(b)
The insurance company or insurer shall, prior to the payment of the total loss
claim, determine if the vehicle is repairable, cosmetically damaged or
nonrepairable. Within ten days of payment of the total loss claim, the
insurance company or insurer shall surrender the certificate of title, a copy
of the claim settlement, a completed application on a form prescribed by the commissioner
and the registration certificate if the owner has chosen to keep the vehicle to
the Division of Motor Vehicles.
(c)
If the insurance company or insurer determines that the vehicle is repairable,
the division shall issue a salvage certificate, on a form prescribed by the
commissioner, in the name of the insurance company, the insurer or the vehicle
owner if the owner has chosen to retain the vehicle. The certificate shall
contain, on the reverse, spaces for one successive assignment before a new
certificate at an additional fee is required. Upon the sale of the vehicle, the
insurance company, insurer or vehicle owner if the owner has chosen to retain
the vehicle, shall complete the assignment of ownership on the salvage
certificate and deliver it to the purchaser. The vehicle may not be titled or
registered for operation on the streets or highways of this state unless there
is compliance with subsection (g) of this section. The division shall charge a
fee of $15 $22.50 for each salvage title issued. The fee for
each salvage title will be increased every five years on September 1 based on
the U. S. Department of Labor, Bureau of Labor Statistics most current Consumer
Price Index.
(d)
If the insurance company or insurer determines the damage to a totaled vehicle
is exclusively cosmetic and no repair is necessary in order to legally and
safely operate the motor vehicle on the roads and highways of this state, the
insurance company or insurer shall, upon payment of the claim, submit the
certificate of title to the division. Neither the insurance company nor the
division may require the vehicle owner to surrender the registration
certificate in the event of a cosmetic total loss settlement.
(1)
The division shall, without further inspection, issue a title branded “cosmetic
total loss” to the insured or claimant owner if the insured or claimant owner
wishes to retain possession of the vehicle, in lieu of a salvage certificate.
The division shall charge a fee of $15 $22.50 for each cosmetic
total loss title issued. The terms “cosmetically damaged” and “cosmetic
total loss” do not include any vehicle which has been damaged by flood or fire.
The designation “cosmetic total loss” on a title may not be removed. The fee
for each cosmetic total loss title will be increased every five years on
September 1 based on the U. S. Department of Labor, Bureau of Labor Statistics
most current Consumer Price Index.
(2)
If the insured or claimant owner elects not to take possession of the vehicle
and the insurance company or insurer retains possession, the division shall
issue a cosmetic total loss salvage certificate to the insurance company or
insurer. The division shall charge a fee of $15 $22.50 for each
cosmetic total loss salvage certificate issued. The fee for each cosmetic
total loss salvage certificate will be increased every five years on September
1 based on the U. S. Department of Labor, Bureau of Labor Statistics most
current Consumer Price Index. The division shall, upon surrender of the
cosmetic total loss salvage certificate issued under the provisions of this
subsection and payment of the five percent motor vehicle sales tax on the fair
market value of the vehicle as determined by the commissioner, issue a title
branded “cosmetic total loss” without further inspection.
(e)
If the insurance company or insurer determines that the damage to a totaled
vehicle renders it nonrepairable, incapable of safe operation for use on roads
and highways and as having no resale value except as a source of parts or
scrap, the insurance company or vehicle owner shall, in the manner prescribed
by the commissioner, request that the division issue a nonrepairable motor
vehicle certificate in lieu of a salvage certificate. The division shall issue
a nonrepairable motor vehicle certificate without charge.
(f)
Any owner who scraps, compresses, dismantles or destroys a vehicle without
further transfer or sale for which a certificate of title, nonrepairable motor
vehicle certificate or salvage certificate has been issued shall, within forty-five
days, surrender the certificate of title, nonrepairable motor vehicle
certificate or salvage certificate to the division for cancellation.
(g)
Any person who purchases or acquires a vehicle as salvage or scrap, to be
dismantled, compressed or destroyed, shall, within forty-five
days, surrender to the division the certificate of title, nonrepairable motor
vehicle certificate, salvage certificate or a statement of cancellation signed
by the seller, on a form prescribed by the commissioner. Subsequent purchasers
of salvage or scrap are not required to comply with the notification
requirement.
(h)
If the motor vehicle is a “reconstructed vehicle” as defined in this section or
section one, article one of this chapter, it may not be titled or registered
for operation until it has been inspected by an official state inspection
station and by the Division of Motor Vehicles. Following an approved
inspection, an application for a new certificate of title may be submitted to
the division. The applicant is required to retain all receipts for component
parts, equipment and materials used in the reconstruction. The salvage
certificate shall also be surrendered to the division before a certificate of
title may be issued with the appropriate brand.
(i)
The owner or title holder of a motor vehicle titled in this state which has
previously been branded in this state or another state as salvage,
reconstructed, cosmetic total loss, cosmetic total loss salvage, flood, fire,
an equivalent term under another state’s laws or a term consistent with the
intent of the National Motor Vehicle Title Information System established
pursuant to 49 U. S. C. §30502 shall, upon becoming aware of
the brand, apply for and receive a title from the Division of Motor Vehicles on
which the brand “reconstructed”, “salvage”, “cosmetic total loss”, “cosmetic
total loss salvage”, “flood”, “fire” or other brand is shown. The division
shall charge a fee of $5 $10 for each title so issued. The fee
for each reconstructed, salvage, cosmetic total loss, cosmetic total loss
salvage, flood, fire or other brand title issued will be increased every five
years on September 1 based on the U. S. Department of Labor, Bureau of Labor
Statistics most current Consumer Price Index.
(j)
If application is made for title to a motor vehicle, the title to which has
previously been branded reconstructed, salvage, cosmetic total loss, cosmetic
total loss salvage, flood, fire or other brand by the Division of Motor
Vehicles under this section and said application is accompanied by a title from
another state which does not carry the brand, the division shall, before
issuing the title, affix the brand “reconstructed”, “cosmetic total loss”,
“cosmetic total loss salvage”, “flood”, “fire” or other brand to the title. The
motor vehicle sales tax paid on a motor vehicle titled as reconstructed,
cosmetic total loss, flood, fire or other brand under the provisions of this
section shall be based on fifty percent of the fair market value of the vehicle
as determined by a nationally accepted used car value guide to be used by the
commissioner.
(k)
The division shall charge a fee of $15 $22.50 for the issuance of
each salvage certificate or cosmetic total loss salvage certificate but shall
not require the payment of the five percent motor vehicle sales tax. The fee
for each salvage certificate or cosmetic total loss salvage certificate will be
increased every five years on September 1 based on the U. S. Department of
Labor, Bureau of Labor Statistics most current Consumer Price Index.
However, upon application for a certificate of title for a reconstructed,
cosmetic total loss, flood or fire damaged vehicle or other brand, the division
shall collect the five percent privilege tax on the fair market value of the
vehicle as determined by the commissioner unless the applicant is otherwise
exempt from the payment of such privilege tax. A wrecker/dismantler/rebuilder,
licensed by the division, is exempt from the payment of the five percent
privilege tax upon titling a reconstructed vehicle. The division shall collect
a fee of $35 per vehicle for inspections of reconstructed vehicles. These fees
shall be deposited in a special fund created in the State Treasurer’s Office
and may be expended by the division to carry out the provisions of this
article: Provided, That on and after July 1, 2007, any balance in the
special fund and all fees collected pursuant to this section shall be deposited
in the State Road Fund. Licensed wreckers/dismantlers/rebuilders may charge a
fee not to exceed $25 for all vehicles owned by private rebuilders which are
inspected at the place of business of a wrecker/dismantler/rebuilder.
(l)
As used in this section:
(1)
“Reconstructed vehicle” means the vehicle was totaled under the provisions of
this section or by the provisions of another state or jurisdiction and has been
rebuilt in accordance with the provisions of this section or in accordance with
the provisions of another state or jurisdiction or meets the provisions of
subsection (m), section one, article one of this chapter.
(2)
“Flood-damaged vehicle” means that the vehicle was submerged in
water to the extent that water entered the passenger or trunk compartment.
(3)
“Other brand” means a brand consistent with the intent of the National Motor
Vehicle Title Information System established pursuant to 49 U. S. C. §30502
and rules promulgated by the United States Department of Justice to alert
consumers, motor vehicle dealers or the insurance industry of the history of a
vehicle.
(m)
Every vehicle owner shall comply with the branding requirements for a totaled
vehicle whether or not the owner receives an insurance claim settlement for a
totaled vehicle.
(n)
A certificate of title issued by the division for a reconstructed vehicle shall
contain markings in bold print on the face of the title that it is for a
reconstructed, flood- or fire-
damaged vehicle.
(o)
Any person who knowingly provides false or fraudulent information to the
division that is required by this section in an application for a title, a
cosmetic total loss title, a reconstructed vehicle title or a salvage
certificate or who knowingly fails to disclose to the division information
required by this section to be included in the application or who otherwise
violates the provisions of this section is guilty of a misdemeanor and, upon
conviction thereof, shall for each incident be fined not less than $1,000 nor
more than $2,500 or imprisoned in jail for not more than one year, or both
fined and imprisoned.
(p)
The provisions of this article enacted during the 2017 regular legislative
session take effect on July 1, 2017.
ARTICLE
4A. LIENS AND ENCUMBRANCES ON VEHICLES TO BE SHOWN ON CERTIFICATE OF TITLE;
NOTICE TO CREDITORS AND PURCHASES.
§17A-4A-10. Fee for recording and
release of lien.
The
Division of Motor Vehicles is hereby authorized to charge a fee of $5 $10
for the recording of any lien either in an electronic or paper format created
by the voluntary act of the owner and endorsing it upon the title certificate
issued pursuant to this article. The fee for each lien recording will
be increased every five years on September 1 based on the U. S. Department of
Labor, Bureau of Labor Statistics most current Consumer Price Index. and
the The Division of Motor Vehicles is hereby authorized to charge a
fee of five dollars $10 for recordation of any release of a lien
created by the voluntary act of the owner. The fee for each
recording of a lien release will be increased every five years on September 1
based on the U. S. Department of Labor, Bureau of Labor Statistics most current
Consumer Price Index: Provided, That no charge shall be made for the
endorsement and recordation of liens or releases thereof as provided under
section nine of this article. No charge shall be made for the issuance of a
title to the owner of a vehicle upon the receipt of an electronic release of
the final lien.
The
provisions of this section enacted during the 2017 regular legislative session
take effect on July 1, 2017.
ARTICLE
7. SPECIAL STICKERS.
§17A-7-2. Operation of motor vehicles
by dealers or other persons under special stickers; application and fees;
expiration.
(a)
A member of the West Virginia State Police may at any detachment office, upon
application therefor on a form prescribed by the commissioner, issue to a
licensed dealer or any other person other than those specified in section one
of this article, a paper sticker or decal to be affixed to the left side of the
rear window of a motor vehicle or to the left rear of a vehicle which is not self-propelled.
Such sticker or decal shall be of a size to be designated by the commissioner
and shall be serially numbered and shall have provision thereon to indicate the
date of issuance thereof.
(b)
A fee of $5 $10 per sticker shall be collected. The fee for
each sticker will be increased every five years on September 1 based on
the U. S. Department of Labor, Bureau of Labor Statistics most current Consumer
Price Index. The fees will be and dispersed as follows: $2.50
Half shall be deposited in the State Road Fund and $2.50 half
shall be deposited in the special revenue account within the Division of
Highways for the maintenance of the West Virginia Welcome Centers and rest
areas along interstate highways in this state.
(c)
Such sticker or decal shall be valid for forty-eight hours
after its issuance for the operation of a vehicle, whether under its own power
or while being towed, one time only over the streets or highways, and upon
being once affixed to a vehicle shall become invalid for subsequent use on that
or any other vehicle.
(d)
The provisions of this section enacted during the 2017 regular legislative
session take effect on July 1, 2017.
ARTICLE
10. CLASSIFICATION OF VEHICLES FOR PURPOSES OF REGISTRATION.
§17A-10-3. Registration fees for
vehicles equipped with pneumatic tires.
The
following registration fees for the classes indicated shall be paid to the
division for the registration of vehicles subject to registration under this
chapter when equipped with pneumatic tires:
(a)
Registration fees for the following classes shall be paid to the division
annually:
(1)
Class A. — The registration fee for motor vehicles of this class is $28.50
$50. The fee for each registration will be increased every five years on
September 1 based on the U. S. Department of Labor, Bureau of Labor Statistics
most current Consumer Price Index: Provided, That the
registration fees and any other fees required by this chapter for Class A
vehicles under the optional biennial staggered registration system shall be
multiplied by two and paid biennially to the division.
No
license fee may be charged for vehicles owned by churches, or by trustees for
churches, which are regularly used for transporting parishioners to and from
church services. Notwithstanding the exemption, the certificate of registration
and license plates shall be obtained the same as other cards and plates under
this article.
(2)
Class B. — The registration fee for all motor vehicles of this class is
as follows:
(A)
For declared gross weights of ten thousand one pounds to sixteen thousand
pounds — $28 plus $5 for each one thousand pounds or fraction of one thousand
pounds that the gross weight of the vehicle or combination of vehicles exceeds
ten thousand pounds.
(B)
For declared gross weights greater than sixteen thousand pounds, but less than
fifty-five thousand pounds — $78.50 plus $10 for each one thousand
or fraction of one thousand pounds that the gross weight of the vehicle or
combination of vehicles exceeds sixteen thousand pounds.
(C)
For declared gross weights of fifty-five thousand
pounds or more — $737.50 plus $15.75 for each one thousand pounds or fraction
of one thousand pounds that the gross weight of the vehicle or combination of
vehicles exceeds fifty-five thousand pounds.
(3)
Class G. — The registration fee for each motorcycle or parking
enforcement vehicle is $8: Provided, That the registration fee and any
other fees required by this chapter for Class G vehicles shall be for at least
one year and under an optional biennial registration system the annual fee
shall be multiplied by two and paid biennially to the division.
(4)
Class H. — The registration fee for all vehicles for this class
operating entirely within the state is $5; and for vehicles engaged in
interstate transportation of persons, the registration fee is the amount of the
fees provided by this section for Class B, reduced by the amount that the
mileage of the vehicles operated in states other than West Virginia bears to
the total mileage operated by the vehicles in all states under a formula to be
established by the Division of Motor Vehicles.
(5)
Class J. — The registration fee for all motor vehicles of this class is
$85. Ambulances and hearses used exclusively as ambulances and hearses are
exempt from the special fees set forth in this section.
(6)
Class M. — The registration fee for all vehicles of this class is $17.50.
(7)
Class X. — The registration fee for all motor vehicles of this class is as
follows:
(A)
For farm trucks of declared gross weights of eight thousand one pounds to
sixteen thousand pounds — $30.
(B)
For farm trucks of declared gross weights of sixteen thousand one pounds to
twenty-two thousand pounds — $60.
(C)
For farm trucks of declared gross weights of twenty-two
thousand one pounds to twenty-eight thousand pounds — $90.
(D)
For farm trucks of declared gross weights of twenty-eight
thousand one pounds to thirty-four thousand pounds — $115.
(E)
For farm trucks of declared gross weights of thirty-four
thousand one pounds to forty-four thousand pounds — $160.
(F)
For farm trucks of declared gross weights of forty-four
thousand one pounds to fifty-four thousand pounds — $205.
(G)
For farm trucks of declared gross weights of fifty-four
thousand one pounds to eighty thousand pounds — $250: Provided, That the
provisions of subsection (a), section eight, article one, chapter seventeen-e
of this code do not apply if the vehicle exceeds sixty-four
thousand pounds and is a truck tractor or road tractor.
(b)
Registration fees for the following classes shall be paid to the division for a
maximum period of three years, or portion of a year based on the number of
years remaining in the three-year period designated by the
commissioner:
(1)
Class R. — The annual registration fee for all vehicles of this class is
$12.
(2)
Class T. — The annual registration fee for all vehicles of this class is
$8.
(c)
The fees paid to the division for a multiyear registration provided by this
chapter shall be the same as the annual registration fee established by this
section and any other fee required by this chapter multiplied by the number of
years for which the registration is issued.
(d)
The registration fee for all Class C vehicles is $50. All Class C trailers
shall be registered for the duration of the owner’s interest in the trailer and
do not expire until either sold or otherwise permanently removed from the
service of the owner: Provided, That a registrant may transfer a Class C
registration plate from a trailer owned less than thirty days to another Class
C trailer titled in the name of the registrant upon payment of the transfer fee
prescribed in section ten of this article.
§17A-10-3c. Additional
registration fees for alternative fuel vehicles.
The
annual registration fee for a vehicle fueled with hydrogen or natural gas is
$200. The annual registration fee for a vehicle operating on a combination of
electricity and petrochemical fuels is $100. Such fee is in addition to any
other fee set forth in this article.
§17A-10-10. Fees upon transfer of
registration and issuance of certificates of title.
A
fee of $5 $10 shall be paid for a transfer of registration by an
owner from one vehicle to another vehicle of the same class or for surrender of
registration of one vehicle in exchange for registration of a vehicle of a
different class in addition to the payment of any difference in fees as
provided in section one, article four of this chapter. The fee will be
increased every five years on September 1 based on the U. S. Department of
Labor, Bureau of Labor Statistics most current Consumer Price Index.
A
fee of $5 $10 shall be paid for the transfer of registration from
a deceased person to his or her legal heir or legatee as provided in
section five, article four of this chapter. The fee will be increased every
five years on September 1 based on the U. S. Department of Labor, Bureau of
Labor Statistics most current Consumer Price Index.
A
fee of $5 $10 shall be paid for the issuance of a certificate of
title. The fee will be increased every five years on September 1
based on the U. S. Department of Labor, Bureau of Labor Statistics most current
Consumer Price Index.
§17A-10-11. Fees for duplicate
registration plates, registration cards and certificates of title.
A fee of $5 $10 shall be paid for the issuance
of duplicate or substitute registration plates, registration cards or
certificates of title. The fee will be increased every five years on
September 1 based on the U. S. Department of Labor, Bureau of Labor Statistics
most current Consumer Price Index. The provisions of this article enacted
during the 2017 regular legislative session take effect on July 1, 2017.
CHAPTER 17B. MOTOR VEHICLE
DRIVER’S LICENSES.
ARTICLE
2. ISSUANCE OF LICENSE, EXPIRATION AND RENEWAL.
§17B-2-1. Drivers must be licensed;
types of licenses; licensees need not obtain local government license;
motorcycle driver’s license; identification cards.
(a)
(1) No person, except those hereinafter expressly exempted, may drive a motor
vehicle upon a street or highway in this state or upon a subdivision street
used by the public generally unless the person has a valid driver’s license
issued pursuant to this code for the type or class of vehicle being driven.
(2)
Any person licensed to operate a motor vehicle pursuant to this code may
exercise the privilege thereby granted in the manner provided in this code and,
except as otherwise provided by law, is not required to obtain any other
license to exercise the privilege by a county, municipality or local board or
body having authority to adopt local police regulations.
(b)
The division, upon issuing a driver’s license, shall indicate on the license
the type or general class or classes of vehicles the licensee may operate in
accordance with this code, federal law or rule. Licenses shall be issued
in different colors for those drivers under age eighteen, those drivers age
eighteen to twenty-one and adult drivers. The
commissioner is authorized to select and assign colors to the licenses of the
various age groups.
(c)
The following driver’s license classifications are hereby established:
(1)
A Class A, B or C license shall be issued to those persons eighteen years of
age or older with two years of driving experience who have qualified for the
commercial driver’s license established by chapter seventeen-e
of this code and the federal Motor Carrier Safety and Improvement Act of 1999
and subsequent rules and have paid the required fee.
(2)
A Class D license shall be issued to those persons eighteen years and older
with one year of driving experience who operate motor vehicles other than those
types of vehicles which require the operator to be licensed under the
provisions of chapter seventeen-e of this code and
federal law and rule and whose primary function or employment is the
transportation of persons or property for compensation or wages and have paid
the required fee. For the purpose of regulating the operation of motor
vehicles, wherever the term “chauffeur’s license” is used in this code, it
means the Class A, B, C or D license described in this section or chapter
seventeen-e of this code or federal law or rule: Provided, That
anyone not required to be licensed under the provisions of said chapter and
federal law or rule and who operates a motor vehicle registered or required to
be registered as a Class A motor vehicle, as that term is defined in section
one, article ten, chapter seventeen-a of this code, with
a gross vehicle weight rating of less than eight thousand one pounds, is not
required to obtain a Class D license.
(3)
A Class E license shall be issued to persons who have qualified for a driver’s
license under the provisions of this chapter and who are not required to obtain
a Class A, B, C or D license and who have paid the required fee. The
Class E license may be endorsed under the provisions of section seven-b
of this article for motorcycle operation. The Class E or G license for a
person under the age of eighteen may also be endorsed with the appropriate
graduated driver license level in accordance with the provisions of section
three-a of this article.
(4)
A Class F license shall be issued to those persons who successfully complete
the motorcycle examination procedure provided by this chapter and have paid the
required fee but who do not possess a Class A, B, C, D or E driver’s license.
(5)
A Class G driver’s license or instruction permit shall be issued to a person
using bioptic telescopic lenses who has successfully completed an approved
driver training program and complied with all other requirements of article two-b
of this chapter.
(d)
All licenses issued under this section may contain information designating the
licensee as a diabetic, organ donor, as deaf or hard-of-hearing,
as having any other handicap or disability or that the licensee is an honorably
discharged veteran of any branch of the armed forces of the United States,
according to criteria established by the division, if the licensee requests
this information on the license. An honorably discharged veteran may be issued
a replacement license without charge if the request is made before the
expiration date of the current license and the only purpose for receiving the
replacement license is to get the veterans designation placed on the license.
(e)
No person, except those hereinafter expressly exempted, may drive a motorcycle
on a street or highway in this state or on a subdivision street used by the
public generally unless the person has a valid motorcycle license, a valid
license which has been endorsed under section seven-b
of this article for motorcycle operation or a valid motorcycle instruction
permit.
(f)(1)
An identification card may be issued to a person who:
(A)
Is a resident of this state in accordance with the provisions of section one-a,
article three, chapter seventeen-a of this code;
(B)
Has reached the age of two years or, for good cause shown, under the age of
two;
(C)
Has paid the required fee of $2.50 $5 per year. The fee will
be increased every five years on September 1 based on the U. S. Department of
Labor, Bureau of Labor Statistics most current Consumer Price Index: Provided,
That no fees or charges, including renewal fees, are required if the applicant:
(i)
Is sixty-five years or older;
(ii)
Is legally blind; or
(iii)
Will be at least eighteen years of age at the next general, municipal or
special election and intends to use this identification card as a form of
identification for voting; and
(D)
Presents a birth certificate or other proof of age and identity acceptable to
the division with a completed application on a form furnished by the division.
(2)
The identification card shall contain the same information as a driver’s
license except that the identification card shall be clearly marked as an
identification card. The division may issue an identification card with
less information to persons under the age of sixteen. An identification
card may be renewed annually on application and payment of the fee required by
this section.
(A)
Every identification card issued to a person who has attained his or her twenty-first
birthday expires on the licensee’s birthday in those years in which the
licensee’s age is evenly divisible by five. Except as provided in
paragraph (B) of this subdivision, no identification card may be issued for
less than three years or for more than seven years and expires on the
licensee’s birthday in those years in which the licensee’s age is evenly
divisible by five.
(B)
Every identification card issued to a person who has not attained his or her
twenty-first birthday expires thirty days after the licensee’s
twenty-first birthday.
(C)
Every identification card issued to persons under the age of sixteen shall be
issued for a period of two years and expire on the last day of the month in
which the applicant’s birthday occurs.
(3)
The division may issue an identification card to an applicant whose privilege
to operate a motor vehicle has been refused, canceled, suspended or revoked
under the provisions of this code.
(g)
For any person over the age of fifty years who wishes to obtain a driver’s
license or identification card under the provisions of this section:
(1)
A raised seal or stamp on the birth certificate or certified copy of the birth
certificate is not required if the issuing jurisdiction does not require one;
and
(2)
If documents are lacking to prove all changes of name in the history of any
such applicant, applicants renewing a driver’s license or identification card
under the provisions of this section may complete a Name Variance Approval
Document as instituted by the division, so long as they can provide:
(A)
Proof of identity;
(B)
Proof of residency; and
(C)
A valid Social Security number.
(3)
The division may waive any documents necessary to prove a match between names,
so long as the division determines the person is not attempting to:
(A)
Change his or her identity;
(B)
Assume another person’s identity; or
(C)
Commit a fraud.
(h)
A person over the age of seventy years, or who is on Social Security
disability, who wishes to obtain or renew a driver’s license or identification
card under the provisions of this section, may not be required to furnish a
copy of a birth certificate if they can provide:
(1)
Proof of identity;
(2)
Proof of residency;
(3)
A valid Social Security number; and
(4)
One of the following identifying items:
(A)
A form of military identification, including a DD214 or equivalent;
(B)
A U. S. passport, whether valid or expired;
(C)
School records, including a yearbook;
(D)
A religious document, that in the judgment of the division is sufficient and
authentic to reflect that the person was born in the United States; or
(E)
An expired driver’s license, employment identification card, or other reliable
identification card with a recognizable photograph of the person.
(i)
Any person violating the provisions of this section is guilty of a misdemeanor
and, upon conviction thereof, shall be fined not more than $500 and, upon a
second or subsequent conviction, shall be fined not more than $500 or confined
in jail not more than six months, or both fined and confined.
§17B-2-3a. Graduated driver’s license.
(a)
Any person under the age of eighteen may not operate a motor vehicle unless he
or she has obtained a graduated driver’s license in accordance with the three-level
graduated driver’s license system described in the following provisions.
(b)
Any person under the age of twenty-one, regardless of
class or level of licensure, who operates a motor vehicle with any measurable
alcohol in his or her system is subject to the provisions of section two,
article five, chapter seventeen-c of this code and
section two, article five-a of said chapter. Any person
under the age of eighteen, regardless of class or licensure level, is subject
to the mandatory school attendance and satisfactory academic progress
provisions of section eleven, article eight, chapter eighteen of this code.
(c)
Level one instruction permit. — An applicant who is fifteen years or
older meeting all other requirements prescribed in this code may be issued a
level one instruction permit.
(1)
Eligibility. — The division shall not issue a level one instruction
permit unless the applicant:
(A)
Presents a completed application, as prescribed by the provisions of section
six of this article, and which is accompanied by a writing, duly acknowledged,
consenting to the issuance of the graduated driver’s license and executed by a
parent or guardian entitled to custody of the applicant;
(B)
Presents a certified copy of a birth certificate issued by a state or other
governmental entity responsible for vital records unexpired, or a valid
passport issued by the United States government evidencing that the applicant
meets the minimum age requirement and is of verifiable identity;
(C)
Passes the vision and written knowledge examination and completes the driving
under the influence awareness program, as prescribed in section seven of this
article;
(D)
Presents a driver’s eligibility certificate or otherwise shows compliance with
the provisions of section eleven, article eight, chapter eighteen of this code;
and
(E)
Pays a fee of $5 $7.50, which shall permit the applicant two
one attempt attempts at the written knowledge test. The
fee will be increased every five years on September 1 based on the U. S.
Department of Labor, Bureau of Labor Statistics most current Consumer Price
Index.
(2)
Terms and conditions of instruction permit. — A level one instruction
permit issued under the provisions of this section is valid until thirty days
after the date the applicant attains the age of eighteen and is not renewable.
However, any permit holder who allows his or her permit to expire prior to
successfully passing the road skills portion of the driver examination, and who
has not committed any offense which requires the suspension, revocation or
cancellation of the instruction permit, may reapply for a new instruction
permit under the provisions of section six of this article. The division shall
immediately revoke the permit upon receipt of a second conviction for a moving
violation of traffic regulations and laws of the road or violation of the terms
and conditions of a level one instruction permit, which convictions have become
final unless a greater penalty is required by this section or any other
provision of this code. Any person whose instruction permit has been revoked is
disqualified from retesting for a period of ninety days. However, after the
expiration of ninety days, the person may retest if otherwise eligible. In addition
to all other provisions of this code for which a driver’s license may be
restricted, suspended, revoked or canceled, the holder of a level one
instruction permit may only operate a motor vehicle under the following
conditions:
(A)
Under the direct supervision of a licensed driver, twenty-one
years of age or older, or a driver’s education or driving school instructor who
is acting in an official capacity as an instructor, who is fully alert and
unimpaired, and the only other occupant of the front seat. The vehicle may be
operated with no more than two additional passengers, unless the passengers are
family members;
(B)
Between the hours of 5 a.m. and 10 p.m.;
(C)
All occupants must use safety belts in accordance with the provisions of
section forty-nine, article fifteen, chapter seventeen-c
of this code;
(D)
Without any measurable blood alcohol content, in accordance with the provisions
of subsection (h), section two, article five, chapter seventeen-c
of this code; and
(E)
Maintains current school enrollment and is making satisfactory academic
progress or otherwise shows compliance with the provisions of section eleven,
article eight, chapter eighteen of this code.
(F)
A holder of a level one instruction permit who is under the age of eighteen
years shall be prohibited from using a wireless communication device while
operating a motor vehicle, unless the use of the wireless communication device
is for contacting a 9-1-1 system. A
person violating the provisions of this paragraph is guilty of a misdemeanor
and, upon conviction thereof, shall for the first offense be fined $25; for a
second offense be fined $50; and for a third or subsequent offense be fined
$75.
(d)
Level two intermediate driver’s license. — An applicant sixteen years of
age or older, meeting all other requirements of the code, may be issued a level
two intermediate driver’s license.
(1)
Eligibility. — The division shall not issue a level two intermediate
driver’s license unless the applicant:
(A)
Presents a completed application as prescribed in section six of this article;
(B)
Has held the level one instruction permit conviction-free
for the one hundred eighty days immediately preceding the date of application
for a level two intermediate license;
(C)
Has completed either a driver’s education course approved by the state
Department of Education or fifty hours of behind-the-wheel
driving experience, including a minimum of ten hours of nighttime driving,
certified by a parent or legal guardian or other responsible adult over the age
of twenty-one as indicated on the form prescribed by the division: Provided,
That nothing in this paragraph shall be construed to require any school or any
county board of education to provide any particular number of driver’s
education courses or to provide driver’s education training to any student;
(D)
Presents a driver’s eligibility certificate or otherwise shows compliance with
the provisions of section eleven, article eight, chapter eighteen of this code;
(E)
Passes the road skills examination as prescribed by section seven of this
article; and
(F)
Pays a fee of $5 $7.50 for one attempt. The fee will be increased
every five years on September 1 based on the U. S. Department of Labor, Bureau
of Labor Statistics most current Consumer Price Index.
(2)
Terms and conditions of a level two intermediate driver’s license. — A
level two intermediate driver’s license issued under the provisions of this
section shall expire thirty days after the applicant attains the age of
eighteen, or until the licensee qualifies for a level three full Class E
license, whichever comes first. In addition to all other provisions of this
code for which a driver’s license may be restricted, suspended, revoked or
canceled, the holder of a level two intermediate driver’s license may only
operate a motor vehicle under the following conditions:
(A)
Unsupervised between the hours of 5 a.m. and 10 p.m.;
(B)
Only under the direct supervision of a licensed driver, age twenty-one
years or older, between the hours of 10 p.m. and 5 a.m. except when the
licensee is going to or returning from:
(i)
Lawful employment;
(ii)
A school-sanctioned activity;
(iii)
A religious event; or
(iv)
An emergency situation that requires the licensee to operate a motor vehicle to
prevent bodily injury or death of another;
(C)
All occupants shall use safety belts in accordance with the provisions of
section forty-nine, article fifteen, chapter seventeen-c
of this code;
(D)
For the first six months after issuance of a level two intermediate driver’s
license, the licensee may not operate a motor vehicle carrying any passengers
less than twenty years old, unless these passengers are family members of the
licensee; for the second six months after issuance of a level two intermediate
driver’s license, the licensee may not operate a motor vehicle carrying more
than one passenger less than twenty years old, unless these passengers are
family members of the licensee;
(E)
Without any measurable blood alcohol content in accordance with the provisions
of subsection (h), section two, article five, chapter seventeen-c
of this code;
(F)
Maintains current school enrollment and is making satisfactory academic
progress or otherwise shows compliance with the provisions of section eleven,
article eight, chapter eighteen of this code;
(G)
A holder of a level two intermediate driver’s license who is under the age of
eighteen years shall be prohibited from using a wireless communication device
while operating a motor vehicle, unless the use of the wireless communication
device is for contacting a 9-1-1
system. A person violating the provisions of this paragraph is guilty of a
misdemeanor and, upon conviction thereof, shall for the first offense be fined
$25; for a second offense be fined $50; and for a third or subsequent offense
be fined $75.
(H)
Upon the first conviction for a moving traffic violation or a violation of
paragraph (A), (B), (C), (D) or (G), subdivision (1), subsection (d) of this
section of the terms and conditions of a level two intermediate driver’s
license, the licensee shall enroll in an approved driver improvement program
unless a greater penalty is required by this section or by any other provision
of this code. At the discretion of the commissioner, completion of an approved
driver improvement program may be used to negate the effect of a minor traffic
violation as defined by the commissioner against the one-year
conviction-free driving criteria for early eligibility for a level
three driver’s license and may also negate the effect of one minor traffic
violation for purposes of avoiding a second conviction under paragraph (I) of
this subdivision; and
(I)
Upon the second conviction for a moving traffic violation or a violation of the
terms and conditions of the level two intermediate driver’s license, the
licensee’s privilege to operate a motor vehicle shall be revoked or suspended
for the applicable statutory period or until the licensee’s eighteenth
birthday, whichever is longer unless a greater penalty is required by this
section or any other provision of this code. Any person whose driver’s license
has been revoked as a level two intermediate driver, upon reaching the age of
eighteen years and if otherwise eligible may reapply for an instruction permit,
then a driver’s license in accordance with the provisions of sections five, six
and seven of this article.
(e)
Level three, full Class E license. — The level three license is valid
until thirty days after the date the licensee attains his or her twenty-first
birthday. Unless otherwise provided in this section or any other section of
this code, the holder of a level three full Class E license is subject to the
same terms and conditions as the holder of a regular Class E driver’s license.
A
level two intermediate licensee whose privilege to operate a motor vehicle has
not been suspended, revoked or otherwise canceled and who meets all other
requirements of the code may be issued a level three full Class E license
without further examination or road skills testing if the licensee:
(1)
Has reached the age of seventeen years; and
(A)
Presents a completed application as prescribed by the provisions of section six
of this article;
(B)
Has held the level two intermediate license conviction free for the twelve-month
period immediately preceding the date of the application;
(C)
Has completed any driver improvement program required under paragraph (G),
subdivision (2), subsection (d) of this section;
(D)
Pays a fee of $2.50 for each year the license is valid. An additional fee of 50
cents shall be collected to be deposited in the Combined Voter Registration and
Driver’s Licensing Fund established in section twelve, article two, chapter
three of this code; and
(E)
Presents a driver’s eligibility certificate or otherwise shows compliance with
the provisions of section eleven, article eight, chapter eighteen of this code;
or
(2)
Reaches the age of eighteen years; and
(A)
Presents a completed application as prescribed by the provisions of section six
of this article; and
(B)
Pays a fee of $2.50 $5 for each year the license is valid. The
fee will be increased every five years on September 1 based on the U. S.
Department of Labor, Bureau of Labor Statistics most current Consumer Price
Index. An additional fee of 50 cents shall be collected to be deposited in
the Combined Voter Registration and Driver’s Licensing Fund established in
section twelve, article two, chapter three of this code.
(f)
A person violating the provisions of the terms and conditions of a level one or
level two intermediate driver’s license is guilty of a misdemeanor and, upon
conviction thereof, shall for the first offense be fined $25; for a second
offense be fined $50; and for a third or subsequent offense be fined $75.
§17B-2-5. Qualifications, issuance and
fee for instruction permits.
(a)
Any person who is at least fifteen years of age may apply to the division for
an instruction permit. However, any person who has not attained the age of
eighteen shall comply with the provisions of section three-a
of this article. The division may, in its discretion, after the applicant has
successfully passed all parts of the examination other than the road skills
test, issue to the applicant an instruction permit which entitles the applicant
while having the permit in his or her immediate possession to drive a motor vehicle
upon the public highways when accompanied by a licensed driver of at least
twenty-one years of age, a driver’s education or driving school
instructor that is acting in an official capacity as an instructor, who is
alert and unimpaired or a certified division license examiner acting in an
official capacity as an examiner, who is occupying a seat beside the driver.
(1)
Any instruction permit issued to a person under the age of eighteen years shall
be issued in accordance with the provisions of section three-a
of this article.
(2)
Any permit issued to a person who has reached the age of eighteen years is
valid for a period of ninety days. The fee for the instruction permit is $5
$7.50 for one attempt. The fee will be increased every five years on September
1 based on the U. S. Department of Labor, Bureau of Labor Statistics most
current Consumer Price Index.
(b)
Any person sixteen years of age or older may apply to the division for a
motorcycle instruction permit. Any person under the age of eighteen must have
first completed the requirements for a level two intermediate driver’s license
or a Class E driver’s license before being eligible for a motorcycle
instruction permit.
The
division may, in its discretion, after the applicant has successfully passed all
parts of the motorcycle examination other than the driving test, and presented
documentation of compliance with the provisions of section eleven, article
eight, chapter eighteen of this code, if applicable, issue to the applicant an
instruction permit which entitles the applicant while having the permit in his
or her immediate possession to drive a motorcycle upon the public streets or
highways for a period of ninety days, during the daylight hours between sunrise
and sunset only. No holder of a motorcycle instruction permit shall operate a
motorcycle while carrying any passenger on the vehicle.
A
motorcycle instruction permit is not renewable, but a qualified applicant may
apply for a new permit. The fee for a motorcycle instruction permit is $5,
which shall be paid into a special fund in the State Treasury known as the
Motor Vehicle Fees Fund
§17B-2-6. Application for license or
instruction permit; fee to accompany application.
(a)
Every application for an instruction permit or for a driver’s license shall be
made upon a form furnished by the division. Every application shall be
accompanied by the proper fee and payment of the fee entitles an applicant
under the age of eighteen to not more than two attempts at the written test or
not more than three one attempt attempts to pass the road
skills test. An applicant age eighteen years or older is entitled to not more
than two attempts at the written test or not more than three attempts to pass
the road skills test within a period of ninety days from the date of issuance
of the instruction permit. An applicant who fails either the written test or
the road skills test may not be tested twice within a period of one week.
(b)
Any applicant who has not been previously licensed must hold an instruction
permit for a minimum of thirty days. For the purposes of this section, the term
“previously licensed” means an applicant who has obtained at least a level two
graduated license or junior driver’s license issued under the provisions of
this article or has obtained an equal or greater level of licensure if
previously licensed in another state.
(c)
Every application for an instruction permit shall state the full legal name,
date of birth, sex, and residence address of the applicant and briefly describe
the applicant. The application shall state whether the applicant has
theretofore been a licensed driver and, if so, when, and by what state or
country and whether his or her license has ever been suspended or revoked within
five years of the date of application, or whether an application has ever been
refused and, if so, the date of and reason for the suspension, revocation or
refusal. The application will indicate whether the applicant desires a notation
on the driver’s license indicating that the applicant is an organ donor, in
accordance with article one-b of this chapter, is diabetic,
deaf, or hard of hearing, has any other handicap or disability, or is an
honorably discharged veteran of any branch of the Armed Forces of the United
States, and such other pertinent information as the commissioner may require.
§17B-2-8. Issuance and contents of
licenses; fees.
(a)
The division shall, upon payment of the required fee, issue to every applicant
qualifying therefor a driver’s license, which shall indicate the type or
general class or classes of vehicle or vehicles the licensee may operate in
accordance with this chapter or chapter seventeen-e
of this code, or motorcycle-only license. Each license
shall contain a coded number assigned to the licensee, the full legal name,
date of birth, residence address, a brief description and a color photograph of
the licensee and either a facsimile of the signature of the licensee or a space
upon which the signature of the licensee is written with pen and ink
immediately upon receipt of the license. No license is valid until it has been
so signed by the licensee.
(b)
A driver’s license which is valid for operation of a motorcycle shall contain a
motorcycle endorsement. A driver’s license which is valid for the operation of
a commercial motor vehicle shall be issued in accordance with chapter seventeen-e
of this code.
(c)
The division shall use such process or processes in the issuance of licenses
that will, insofar as possible, prevent any identity theft, alteration,
counterfeiting, duplication, reproduction, forging or modification of, or the
superimposition of a photograph on, the license.
(d)
The fee for the issuance of a Class E driver’s license is $2.50 $5
per year for each year the license is valid. The fee will be increased every
five years on September 1 based on the U. S. Department of Labor, Bureau of
Labor Statistics most current Consumer Price Index. The fee for issuance of
a Class D driver’s license is $6.25 per year for each year the license is
valid. An additional fee of 50 cents shall be collected from the applicant at
the time of original issuance or each renewal and the additional fee shall be
deposited in the Combined Voter Registration and Driver’s Licensing Fund
established pursuant to the provisions of section twelve, article two, chapter
three of this code. The additional fee for adding a motorcycle endorsement to a
driver’s license is $1 per year for each year the license is issued.
(e)
The fee for issuance of a motorcycle-only license is
$2.50 for each year for which the motorcycle license is valid. The fees for the
motorcycle endorsement or motorcycle-only license shall
be paid into a special fund in the State Treasury known as the Motorcycle
Safety Fund as established in section seven, article one-d
of this chapter.
(f)
The fee for the issuance of either the level one or level two graduated
driver’s license as prescribed in section three-a of this
article is $5.
(g)
The fee for issuance of a federally compliant driver’s license or
identification card for federal use is $10 in addition to any other fee
required by this chapter. Any fees collected under the provisions of this
subsection shall be deposited into the Motor Vehicle Fees Fund established in
accordance with section twenty-one, article two, chapter
seventeen-a of this code.
(h)
The division may use an address on the face of the license other than the
applicant’s address of residence if:
(1)
The applicant has a physical address or location that is not recognized by the
post office for the purpose of receiving mail;
(2)
The applicant is enrolled in a state address confidentiality program or the
alcohol test and lock program;
(3)
The applicant’s address is entitled to be suppressed under a state or federal
law or suppressed by a court order; or
(4)
At the discretion of the commissioner, the applicant’s address may be
suppressed to provide security for classes of applicants such as law-enforcement
officials, protected witnesses and members of the state and federal judicial
systems.
(i)
Notwithstanding any provision in this article to the contrary, a valid military
identification card with an expiration date issued by the United States
Department of Defense for active duty, reserve or retired military personnel
containing a digitized photo and the holder’s full legal name may be used to
establish current full legal name and legal presence. The commissioner may at
his or her discretion expand the use of military identification cards for other
uses as permitted under this code or federal rule.
§17B-2-11. Duplicate permits and
licenses.
In
the event that an instruction permit or driver’s license issued under the
provisions of this chapter is lost or destroyed, or if the information
contained on the license has changed, the person to whom the permit or license
was issued may upon making proper application and upon payment of a fee of $5
$7.50 obtain a duplicate thereof upon furnishing proof satisfactory to
the division that the permit or license has been lost or destroyed. The fee
will be increased every five years on September 1 based on the U. S. Department
of Labor, Bureau of Labor Statistics most current Consumer Price Index.
The provisions of this article enacted during the 2017 regular legislative
session take effect on July 1, 2017.
CHAPTER 17C. TRAFFIC
REGULATIONS AND LAWS OF THE ROAD.
ARTICLE
5A. ADMINISTRATIVE PROCEDURES FOR SUSPENSION AND REVOCATION OF LICENSES FOR
DRIVING UNDER THE INFLUENCE OF ALCOHOL, CONTROLLED SUBSTANCES OR DRUGS.
§17C-5A-2a.
Assessment of costs; special account created.
The
Division of Motor Vehicles is hereby authorized and required to assess witness
costs at the same rate as witness fees in circuit court and a docket fee of $10
$15 for each hearing request against any person filing a request for a
hearing under section two of this article who fails to appear, fails to have
said order rescinded or fails to have said order modified to a lesser period of
revocation. The fee will be increased every five years on September 1 based
on the U. S. Department of Labor, Bureau of Labor Statistics most current
Consumer Price Index.
All
fees and costs collected hereunder shall be paid into a special revenue account
in the State Treasury: Provided, That on and after July 1, 2007, any
unexpended balance remaining in the special revolving fund shall be transferred
to the Motor Vehicle Fees Fund created under the provisions of section twenty-one,
article two, chapter seventeen-a of this code and all further
fees and costs collected shall be deposited in that fund. A portion of the
funds in the Motor Vehicle Fees Fund may be used to pay or reimburse the
various law-enforcement agencies at the same rate as witnesses in
circuit court for the travel and appearance of its officers before the
commissioner or authorized deputy or agent pursuant to a hearing request under
the provisions of this article. The department shall authorize payment to the
law-enforcement agencies from said account as the fees for a
particular hearing request are received from the person against whom the costs
were assessed. The department shall authorize transfer to an appropriate agency
account from the Motor Vehicle Fees Fund to pay costs of registered and
certified mailings and other expenses associated with the conduct of hearings
under this article as the docket fee for a particular hearing request is
received from the person against whom the costs were assessed.
In
the event judicial review results in said order being rescinded or modified to
a lesser period of revocation the costs assessed shall be discharged.
The
provisions of this section enacted during the 2017 regular legislative session
take effect on July 1, 2017.
CHAPTER 17D. MOTOR VEHICLE
SAFETY RESPONSIBILITY LAW.
ARTICLE
2. ADMINISTRATION OF LAW.
§17D-2-2. Commissioner to furnish abstract
of operating record; fee for abstract.
The
commissioner shall upon request and subject to the provisions of article two-a,
chapter seventeen-a of this code, furnish any person a
certified abstract of the operating record of any person subject to the
provisions of this chapter, and if there is no record of any conviction of the
person of a violation of any law relating to the operation of a motor vehicle
or of any injury or damage caused by the person, the commissioner shall so
certify. The commissioner shall collect $5 $7.50 for each
abstract. The fee will be increased every five years on September 1 based on
the U. S. Department of Labor, Bureau of Labor Statistics most current Consumer
Price Index. The provisions of this section enacted during the 2017
regular legislative session take effect on July 1, 2017.
CHAPTER 18A. SCHOOL PERSONNEL.
ARTICLE 4. SALARIES, WAGES AND OTHER BENEFITS.
§18A-4-2.
State minimum salaries for teachers.
(a)
It is the goal of the Legislature to increase the state minimum salary for
teachers with zero years of experience and an A. B. degree, including the
equity supplement, to at least $43,000 by fiscal year 2019.
(b)
Beginning July 1, 2014 and continuing thereafter, each teacher shall receive
the amount prescribed in the State Minimum Salary Schedule as set forth in this
section, specific additional amounts prescribed in this section or article and
any county supplement in effect in a county pursuant to section five-a
of this article during the contract year.
STATE MINIMUM SALARY SCHEDULE |
|||||||||||
Years |
4th |
3rd |
2nd |
|
A.B. |
|
M.A. |
M.A. |
M.A. |
Doc- |
|
Exp. |
Class |
Class |
Class |
A.B. |
+15 |
M.A. |
+15 |
+30 |
+45 |
torate |
|
|
|
|
|
|
|
|
|
|
|
|
|
0 |
27,917 |
28,606 |
28,872 |
30,315 |
31,076 |
32,843 |
33,604 |
34,365 |
35,126 |
36,161 |
|
1 |
28,245 |
28,934 |
29,200 |
30,833 |
31,594 |
33,362 |
34,123 |
34,883 |
35,644 |
36,679 |
|
2 |
28,574 |
29,262 |
29,528 |
31,352 |
32,113 |
33,880 |
34,641 |
35,402 |
36,163 |
37,198 |
|
3 |
28,902 |
29,590 |
29,856 |
31,871 |
32,631 |
34,399 |
35,160 |
35,920 |
36,681 |
37,716 |
|
4 |
29,474 |
30,162 |
30,428 |
32,633 |
33,394 |
35,162 |
35,923 |
36,683 |
37,444 |
38,479 |
|
5 |
29,802 |
30,490 |
30,756 |
33,152 |
33,913 |
35,680 |
36,441 |
37,202 |
37,963 |
38,998 |
|
6 |
30,130 |
30,818 |
31,084 |
33,670 |
34,431 |
36,199 |
36,960 |
37,720 |
38,481 |
39,516 |
|
7 |
30,458 |
31,147 |
31,412 |
34,189 |
34,950 |
36,717 |
37,478 |
38,239 |
39,000 |
40,035 |
|
8 |
30,786 |
31,475 |
31,741 |
34,707 |
35,468 |
37,236 |
37,997 |
38,757 |
39,518 |
40,553 |
|
9 |
31,114 |
31,803 |
32,069 |
35,226 |
35,987 |
37,754 |
38,515 |
39,276 |
40,037 |
41,072 |
|
10 |
31,443 |
32,131 |
32,397 |
35,746 |
36,506 |
38,274 |
39,035 |
39,796 |
40,556 |
41,591 |
|
11 |
31,771 |
32,459 |
32,725 |
36,264 |
37,025 |
38,793 |
39,553 |
40,314 |
41,075 |
42,110 |
|
12 |
32,099 |
32,787 |
33,053 |
36,783 |
37,543 |
39,311 |
40,072 |
40,833 |
41,593 |
42,628 |
|
13 |
32,427 |
33,115 |
33,381 |
37,301 |
38,062 |
39,830 |
40,590 |
41,351 |
42,112 |
43,147 |
|
14 |
32,755 |
33,443 |
33,709 |
37,820 |
38,580 |
40,348 |
41,109 |
41,870 |
42,630 |
43,665 |
|
15 |
33,083 |
33,771 |
34,037 |
38,338 |
39,099 |
40,867 |
41,627 |
42,388 |
43,149 |
44,184 |
|
16 |
33,411 |
34,099 |
34,365 |
38,857 |
39,617 |
41,385 |
42,146 |
42,907 |
43,667 |
44,702 |
|
17 |
33,739 |
34,428 |
34,693 |
39,375 |
40,136 |
41,904 |
42,665 |
43,425 |
44,186 |
45,221 |
|
18 |
34,067 |
34,756 |
35,022 |
39,894 |
40,655 |
42,422 |
43,183 |
43,944 |
44,705 |
45,740 |
|
19 |
34,395 |
35,084 |
35,350 |
40,412 |
41,173 |
42,941 |
43,702 |
44,462 |
45,223 |
46,258 |
|
20 |
34,723 |
35,412 |
35,678 |
40,931 |
41,692 |
43,459 |
44,220 |
44,981 |
45,742 |
46,777 |
|
21 |
35,052 |
35,740 |
36,006 |
41,449 |
42,210 |
43,978 |
44,739 |
45,499 |
46,260 |
47,295 |
|
22 |
35,380 |
36,068 |
36,334 |
41,968 |
42,729 |
44,496 |
45,257 |
46,018 |
46,779 |
47,814 |
|
23 |
35,708 |
36,396 |
36,662 |
42,487 |
43,247 |
45,015 |
45,776 |
46,536 |
47,297 |
48,332 |
|
24 |
36,036 |
36,724 |
36,990 |
43,005 |
43,766 |
45,534 |
46,294 |
47,055 |
47,816 |
48,851 |
|
25 |
36,364 |
37,052 |
37,318 |
43,524 |
44,284 |
46,052 |
46,813 |
47,574 |
48,334 |
49,369 |
|
26 |
36,692 |
37,380 |
37,646 |
44,042 |
44,803 |
46,571 |
47,331 |
48,092 |
48,853 |
49,888 |
|
27 |
37,020 |
37,708 |
37,974 |
44,561 |
45,321 |
47,089 |
47,850 |
48,611 |
49,371 |
50,406 |
|
28 |
37,348 |
38,037 |
38,302 |
45,079 |
45,840 |
47,608 |
48,368 |
49,129 |
49,890 |
50,925 |
|
29 |
37,676 |
38,365 |
38,631 |
45,598 |
46,358 |
48,126 |
48,887 |
49,648 |
50,408 |
51,443 |
|
30 |
38,004 |
38,693 |
38,959 |
46,116 |
46,877 |
48,645 |
49,405 |
50,166 |
50,927 |
51,962 |
|
31 |
38,333 |
39,021 |
39,287 |
46,635 |
47,396 |
49,163 |
49,924 |
50,685 |
51,445 |
52,480 |
|
32 |
38,661 |
39,349 |
39,615 |
47,153 |
47,914 |
49,682 |
50,443 |
51,203 |
51,964 |
52,999 |
|
33 |
38,989 |
39,677 |
39,943 |
47,672 |
48,433 |
50,200 |
50,961 |
51,722 |
52,483 |
53,518 |
|
34 |
39,317 |
40,005 |
40,271 |
48,190 |
48,951 |
50,719 |
51,480 |
52,240 |
53,001 |
54,036 |
|
35 |
39,645 |
40,333 |
40,599 |
48,709 |
49,470 |
51,237 |
51,998 |
52,759 |
53,520 |
54,555 |
|
|
|
|
|
|
|
|
|
|
|
|
(c)
(1) Eight hundred and eight dollars shall be paid annually to each
classroom teacher, effective July 1, 2017.
(2)
Six hundred dollars shall be paid annually to each classroom teacher who has at
least twenty years of teaching experience.
(3)
The payments required by subdivisions (1) and (2) of this subsection:
(i) Shall be in addition to any amounts prescribed in the applicable State
Minimum Salary Schedule; (ii) shall be paid in equal monthly installments; and
(iii) shall be considered a part of the state minimum salaries for teachers.
(d)
To meet the objective of salary equity among the counties as set forth in section
five of this article, each teacher shall be paid an equity supplement amount as
applicable for his or her classification of certification or classification of
training and years of experience as follows, subject to the provisions of that
section:
(1)
For "4th
Class"
at zero years of experience, $1,781. An additional $38 shall be paid for each
year of experience up to and including thirty-five years of experience;
(2)
For "3rd
Class"
at zero years of experience, $1,796. An additional $67 shall be paid for each
year of experience up to and including thirty-five years of experience;
(3)
For "2nd
Class"
at zero years of experience, $1,877. An additional $69 shall be paid for each
year of experience up to and including thirty-five years of experience;
(4)
For "A.
B."
at zero years of experience, $2,360. An additional $69 shall be paid for each
year of experience up to and including thirty-five years of experience;
(5)
For "A.
B. + 15"
at zero years of experience, $2,452. An additional $69 shall be paid
for
each year of experience up to and including thirty-five
years of experience;
(6)
For "M.
A."
at zero years of experience, $2,644. An additional $69 shall be paid for each
year of experience up to and including thirty-five years of experience;
(7)
For "M.
A. + 15"
at zero years of experience, $2,740. An additional $69 shall be paid for each
year of experience up to and including thirty-five years of experience;
(8)
For "M.
A. + 30"
at zero years of experience, $2,836. An additional $69 shall be paid for each year
of experience up to and including thirty-five years of experience;
(9)
For "M.
A. + 45"
at zero years of experience, $2,836. An additional $69 shall be paid for each
year of experience up to and including thirty-five years of experience; and
(10)
For "Doctorate"
at zero years of experience, $2,927. An additional $69 shall be paid for each
year of experience up to and including thirty-five years of experience.
These
payments: (i) Shall be in addition to any amounts prescribed in the applicable
State Minimum Salary Schedule, any specific additional amounts prescribed in
this section and article and any county supplement in effect in a county
pursuant to section five-a of this article; (ii) shall be paid
in equal monthly installments; and (iii) shall be considered a part of the
state minimum salaries for teachers.
Adopted
Rejected