SB273 HFA Byrd Hornbuckle Fluharty 3-7

Altizer 3259

            Delegates Byrd, Hornbuckle and Fluharty move to amend the bill on page 3, following the enacting clause, by inserting the following:

“CHAPTER 11. TAXATION.

“ARTICLE 18. Excise Tax on schedule ii drugs to fight drug abuse and fund state employee contributions to PEIA.

§11-18-1. Collection of fee for sales of Schedule II controlled substances to state pharmacies; disposition of proceeds.

(a) There is imposed an excise tax of 10 cents on each pill purchased by or for any licensed pharmacy in this state for all opium and opiate drugs and their derivatives and substances included as Schedule II drugs, as defined in §60A-2-206 of this code, to be collected from pharmaceutical manufacturers or distributors selling to licensed pharmacies in this state, and collected by and remitted to the Tax Commissioner by pharmacies licensed and doing business in the State of West Virginia. No pharmaceutical manufacturer, distributor or pharmacy may pass on as a cost or otherwise collect this excise tax from the patient.  Each pharmacy shall periodically remit the tax collected to the Tax Commissioner pursuant to legislative or interpretative rules as promulgated for the tax’s collection by the commissioner pursuant to §29A-3-1 et seq., to be deposited by the commissioner upon collection, as follows:

(1) 50% of all moneys collected shall be deposited into the Public Employees Insurance Agency Stability Fund and expended pursuant to §11B-2-32 of this code, and

(2) 50% of all moneys collected shall be deposited into a special account in the State Treasury to be known as the “Office of Drug Control Policy Substance Abuse and Control Account” established pursuant to §16-5T-6-41 of this code.”

            And,

            On page 5, following the period on line 30 at the end of §16-5H-9, by inserting the following:

“Article 5T. Office of Drug Control Policy.

§16-5T-6. Funding of substance abuse programs administered by the Office of Drug Control Policy.

The “Office of Drug Control Policy Substance Abuse and Control Account” is hereby created for the purpose of supporting programs for the causes, treatments and elimination of substance abuse, and to utilize the proceeds to facilitate the directives of the office pursuant to this article.  The office shall expend available moneys from the proceeds from deposit of all moneys collected pursuant to §11-18-1 of the code into a special account in the State Treasury to be known as the “Office of Drug Control Policy Substance Abuse and Control Account.”  Expenditures for the fund shall be for the purpose set forth in this section and are not authorized from collections but are to be made only in accordance with appropriation by the Legislature and in accordance with the provisions of §12-3-1 et seq. of the code and upon fulfillment of the provisions of §11B-2-1 et seq. of this code:  Provided, That for the fiscal year ending June 30, 2019, expenditures are authorized from collections rather than pursuant to appropriation by the Legislature.”