HOUSE CONCURRENT RESOLUTION NO. 123

(By Delegates Howell, Arvon, Border-Sheppard, Cadle, Caputo, Eldridge, Ferro, Hamrick, Ihle, Kessinger, Marcum, Moffatt, Morgan, Nelson, J., Phillips, R., Smith, P., Smith, R., Sponaugle, Stansbury, and Zatezalo)

[Originating in the Committee on Government Organization]

[March 9, 2015]

Requesting the Joint Committee on Government and Finance conduct a study of the impact of admitting all Class I, II, III, and IV municipalities to the Municipal Home Rule Pilot Program on the Home Rule Board in processing and reviewing plans, on the Tax Commissioner in administering, enforcing and collecting a municipal sales tax, and on businesses who must remit a municipal sales tax enacted by a municipality.

            Whereas, The initial Municipal Home Rule Pilot Program brought innovative results, including novel municipal ideas that became municipal ordinances which later resulted in new statewide statutes; and

            Whereas, The Municipal Home Rule Board is an essential part of the Program but may need additional resources and administrative support if all municipalities are permitted to participate; and 

            Whereas, Under the current Municipal Home Rule Pilot Program, the Tax Commissioner must administer, enforce and collect the municipal sales tax which could be enacted by any municipality in the state if all municipalities are permitted to participate; and

            Whereas, Some mail order and other businesses outside the borders of a municipality with a sales tax who provide goods within the municipality and who use zip codes to ship or deliver goods may encounter difficulties is knowing when to collect the tax; and    

Whereas, Including all municipalities in the state in the Municipal Home Rule Pilot Program may require additional resources, staff and technology to properly implement; therefore, be it

Resolved by the Legislature of West Virginia:

That the Joint Committee on Government and Finance is hereby requested to study the impact of admitting all Class I, II, III, and IV municipalities to the Municipal Home Rule Pilot Program on the Home Rule Board in processing and reviewing plans, on the Tax Commissioner in administering, enforcing and collecting a municipal sales tax, and on businesses who must remit a municipal sales tax enacted by a municipality; and be it 

Further Resolved, That the Joint Committee on Government and Finance report to the regular session of the Legislature, 2016, on its findings, conclusions and recommendations, together with drafts of any legislation necessary to effectuate its recommendations; and, be it

Further Resolved, That the expenses necessary to conduct this study, to prepare a report and to draft necessary legislation be paid from legislative appropriations to the Joint Committee on Government and Finance.