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Engrossed Version Senate Bill 317 History

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Key: Green = existing Code. Red = new code to be enacted
ENGROSSED

COMMITTEE SUBSTITUTE

FOR

Senate Bill No. 317

(By Senators Manchin, Claypole, Bailey,

Anderson, Jones, Ross, Helmick, Dalton,

Wagner, Plymale, Miller and Schoonover)

____________

[Originating in the Committee on Finance;

reported March 2, 1994.]

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A BILL to amend article three, chapter seventeen-a of the code of West Virginia, one thousand nine hundred thirty-one, as amended, by adding thereto a new section, designated section four-a, relating to car rental companies; authorizing a rental surcharge to be assessed on automobile rentals; defining terms; disclosure of surcharge; providing for the reporting of surcharges collected; amount of surcharge which may be retained; annual reconciliation; excess moneys from surcharge to be remitted to tax department for transfer to division of motor vehicles; authorizing audits; and providing for criminal penalties for violation of this section.

Be it enacted by the Legislature of West Virginia:
That article three, chapter seventeen-a of the code of WestVirginia, one thousand nine hundred thirty-one, as amended, be amended by adding thereto a new section, designated section four- a, to read as follows:
ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF CERTIFICATES OF TITLE.

§17A-3-4a. Car rental companies, rental surcharge, reporting and penalties.

(a) Beginning on the first day of July, one thousand nine hundred ninety-four, any business which has registered with the West Virginia department of tax and revenue as being primarily engaged in the business of renting private passenger motor vehicles for periods of thirty days or less and which rents private passenger motor vehicles shall to collect at the time a vehicle is rented in the state of West Virginia a surcharge equal to six percent of the total amount of the rental contract: Provided, That the surcharge authorized in this section shall be computed and assessed prior to the imposition of the consumer sales and service tax imposed upon the rental transaction by article fifteen, chapter eleven of this code. For purposes of this section "private passenger motor vehicles" are defined as motor vehicles that carry no more than fifteen passengers and are provided without a driver.
(b) The nature, amount and purpose of any surcharge collected as authorized under this section must be disclosed in the rental contract and collected in accordance with the terms of the contract. All surcharges collected must be retained by the business renting private passenger motor vehicles.
(c) Commencing on the fifteenth day of October, one thousandnine hundred ninety-four, and quarterly thereafter, any business assessing the surcharge authorized under this section shall report on a form prepared by the commissioner of tax and revenue the total amount of private passenger motor vehicle rental revenues generated in West Virginia in the previous three-month period; the amount of privilege tax imposed by section four, article three, chapter seventeen-a of this code on the business, which has been paid by the business in the preceding three-month period; and the amount of surcharges assessed pursuant to this section which the business has actually collected. A business assessing the surcharge authorized under this section is authorized to retain the amount of surcharge actually collected equal to the amount of the privilege tax assessed on the business pursuant to section four of this article.
(d) Within sixty days following the end of West Virginia's fiscal year, the rental car business shall file with the commissioner of tax and revenue on a form prepared by that office an annual reconciliation showing the total amount of private passenger motor vehicle rental revenues generated in West Virginia in the preceding fiscal year; the amount of privilege tax imposed on the business by section four of this article which has been paid by the business in the preceding fiscal year; and the amount of surcharges assessed pursuant to this section which the business has actually collected in the preceding fiscal year. At the time of the filing of the annual reconciliation, the rental car business collecting the surcharge shall remit to the West Virginia department of tax and revenue the excess of any sums collected under this section, over the amount which therental car business is authorized to retain pursuant to subsection (c) of this section to offset the privilege tax imposed pursuant to section four of this article. Privilege taxes which have been paid and not offset by the surcharge authorized under this section may not be carried forward to a succeeding fiscal year. Any moneys remitted to the West Virginia department of tax and revenue shall be forwarded to the West Virginia division of motor vehicles for purposes of administering the programs of that division: Provided, That a rental car business may only utilize surcharges collected in one fiscal year to offset privilege taxes paid in the same fiscal year. The surcharges may not be carried forward from one fiscal year to a succeeding fiscal year or years. The procedures set forth in this section are also subject to the provisions of article ten, chapter eleven of this code.
(e) The commissioner may audit businesses making the reports under subsections (c) and (d) of this section. Any business assessing the surcharge authorized under this section which fails to comply with the reporting requirements of this section or which files a report which misrepresents the amount of rental car revenues generated in this state; the amount of surcharge collected pursuant to this section; or the amount of privilege tax paid or any person who counsels, advises, aids or abets the business in the submission of the report is guilty of a misdemeanor and, upon conviction thereof, may be punished by a fine not to exceed one thousand dollars. Each violation constitutes a separate offense. The penalties in this section are in addition to those contained in article nine, chaptereleven of this code.
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