Senate Bill No. 161
(By Senators Ross, Helmick, Buckalew, Snyder, Fanning, Hunter,
Boley, Sharpe, Dugan, Minear, Ball and Bowman)
____________
[Introduced January 15, 1998; referred to the Committee
on Finance.]
____________
A BILL to amend article fifteen, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
thirty-four, relating to the dedication of one percent of
the sales tax collected to the counties to be used for any
governmental purpose, including public education; and
providing that this be phased in over a three-year period.
Be it enacted by the Legislature of West Virginia:
That article fifteen, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section
thirty-four, to read as follows:
ARTICLE 15. CONSUMERS SALES TAX.
§11-15-34. Dedication of certain proceeds to counties.
Notwithstanding any other section of this chapter to the
contrary, effective the first day of July, one thousand nine
hundred ninety-eight, one third of one percent of all proceeds of
the tax imposed by this article shall be distributed back to the
counties in which they were collected. Effective the first day
of July, one thousand nine hundred ninety-nine, two thirds of one
percent of all proceeds of the tax imposed by this article shall
be distributed back to the counties in which they were collected.
Effective the first day of July, one thousand nine hundred
ninety-nine, and thereafter, one percent of all proceeds of the
tax imposed by this article shall be distributed back to the
counties in which they were collected. Such proceeds may be used
for any governmental purpose, including, but not limited to,
public education.
NOTE: The purpose of this bill is to require that one
percent of all sales tax collected be distributed back into the
county in which it was collected; and to provide that the funds
may be used for any governmental purpose, including, but not
limited to, public education. Distribution to the counties is
phased in over a three-year period.
This section is new; therefore, strike-throughs and
underscoring have been omitted.