ENGROSSED
Senate Bill No. 712
(By Senators Bowman and McKenzie)
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[Introduced February 23, 1998; referred to
the Committee on Finance.]
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A BILL to amend and reenact section eighteen, article fifteen,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to dedicating
the tax proceeds from the fuel tax on barges and other
commercial watercraft to the West Virginia public port
authority.
Be it enacted by the Legislature of West Virginia:
That section eighteen, article fifteen, chapter eleven of
the code of West Virginia, one thousand nine hundred thirty-one,
as amended, be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES TAX.
§11-15-18. Tax on gasoline and special fuel.
(a)
General. -- All sales of gasoline or special fuel by distributors or importers, except when to another distributor for
resale in this state, when delivery is made in this state,
shall
be are subject to the tax imposed by this article,
notwithstanding any provision of this article to the contrary.
Sales of gasoline or special fuel by a person who paid the tax
imposed by this article on his
or her purchases of fuel, shall
not thereafter be again taxed under the provisions of this
article. This section shall be construed so that all gallons of
gasoline or special fuel sold and delivered, or delivered, in
this state are taxed one time.
(b)
Measure of tax. -- The measure of tax on sales of
gasoline or special fuel by distributors or importers
shall be is
the average wholesale price as defined and determined in
subsection (c), section thirteen, article fifteen-a 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 gasoline and special fuel
herein in this
section is imposed on the average wholesale price of
such the
gasoline and special fuel; in no case, for the purposes of
taxation under this article, shall
such the average wholesale
price be
deemed considered to be less than ninety-seven cents per
gallon of gasoline or special fuel for all gallons of gasoline and special fuel sold during the reporting period,
notwithstanding any provision of this article to the contrary.
(c)
Definitions. -- For purposes of this section:
(1) "Aircraft"
shall include means any airplane or
helicopter that lands in this state on a regular or routine
basis, and transports passengers or freight.
(2) "Aircraft fuel"
shall mean means gasoline and special
fuel suitable for use in any aircraft engine.
(3) "Distributor"
shall mean means and
include includes
every person:
(A) Who produces, manufactures, processes or otherwise
alters gasoline or special fuel in this state for use or for
sale;
(B) Who engages in this state in the sale of gasoline or
special fuel for the purpose of resale or for distribution; or
(C) Who receives gasoline or special fuel into the cargo
tank of a tank wagon in this state for use or sale by
such that
person.
(4) "Gasoline"
shall mean means and
include includes any
product commonly or commercially known as gasoline, regardless of
classification, suitable for use as fuel in an internal
combustion engine, except special fuel as
hereinafter defined
in
this subdivision, including any product obtained by blending together any one or more products, with or without other
products, if the resultant product is capable of the same use.
(5) "Importer"
shall mean means and
include includes every
person, resident or nonresident, other than a distributor, who
receives gasoline or special fuel outside this state for use,
sale or consumption within this state, but shall not include the
fuel in the supply tank of a motor vehicle that is not a motor
carrier.
(6) "Motor carrier"
shall mean means and
include includes:
(A) Any passenger vehicle which has seats for more than nine
passengers in addition to the driver, any road tractor, tractor
truck or any truck having more than two axles, which is operated
or caused to be operated, by any person on any highway in this
state using gasoline or special fuel; and (B) any aircraft, barge
or other watercraft or locomotive transporting passengers or
freight in or through this state.
(7) "Motor vehicle"
shall mean means and
include includes
automobiles, motor carriers, motor trucks, motorcycles and all
other vehicles or equipment, engines or machines which are
operated or propelled by combustion of gasoline or special fuel.
(8) "Retail dealer of gasoline or special fuel"
shall mean
means and
include includes any person not a distributor, who
sells gasoline or special fuel from a fixed location in this state to users.
(9) "Special fuel"
shall mean means and
include includes any
gas or liquid, other than gasoline, used or suitable for use as
fuel in an internal combustion engine. The term "special fuel"
shall include includes products commonly known as natural or
casinghead gasoline and includes gasoline and special fuel for
heating any private residential dwelling, building or other
premises; but shall not include any petroleum product or chemical
compound such as alcohol, industrial solvent, heavy furnace oil,
lubricant, etc., not commonly used nor practicably suited for use
as fuel in an internal combustion engine.
(10) "Supply tank"
shall mean means any receptacle on a
motor vehicle from which gasoline or special fuel is supplied for
the propulsion of the vehicle or equipment located thereon,
exclusive of a cargo tank. A supply tank includes a separate
compartment of a cargo tank used as a supply tank, and any
auxiliary tank or receptacle of any kind or cargo tank, from
which gasoline or special fuel is supplied for the propulsion of
the vehicle, whether or not
such the tank or receptacle is
directly connected to the fuel supply line of the vehicle.
(11) "Tank wagon"
shall mean means and
include includes any
motor vehicle or vessel with a cargo tank or cargo tanks
ordinarily used for making deliveries of gasoline or special fuel, or both, for sale or use.
(12) "Taxpayer"
shall mean means any person liable for the
tax imposed by this article.
(13) "User"
shall mean means any person who purchases
gasoline or special fuel for use or consumption.
(d)
Tax due. -- The tax on sales of gasoline and special
fuel shall be paid by each taxpayer on or before the twenty-fifth
day of each 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.
(e)
Monthly return. -- On or before the twenty-fifth day of
each month, the taxpayer shall make and file a return for the
preceding month showing
such the information
as which the tax
commissioner may require, notwithstanding any provision of this
article to the contrary.
(f)
Compliance. -- To facilitate ease of administration and
compliance by taxpayers, the tax commissioner may require
distributors, importers and other persons liable for the tax
imposed by this article on sales of gasoline or special fuel, to
file a combined return and make a combined payment of the tax due
under this article on sales of gasoline and special fuel, and the
tax due under article fourteen of this chapter, on gasoline and special 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 of this chapter is changed from the last day of each
month to the twenty-fifth day of each month, notwithstanding any
provision in article fourteen of this chapter to the contrary.
(g)
Dedication of tax to highways. -- All tax collected
under the provisions of this section after deducting the amount
of any refunds lawfully paid, shall be deposited in the "road
fund" in the state treasurer's office, and shall be 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:
Provided, That
notwithstanding any provision
of the law to the contrary, any tax
collected on the sale of aircraft fuel 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:
Provided,
however, That notwithstanding any provision of law to the
contrary, any tax collected on the fuel used by barges and other
commercial watercraft transporting passengers or freight in and
through this state shall be deposited in the state treasurer's office and transferred to the West Virginia public port authority
to be used for the purposes specified in article sixteen-b,
chapter seventeen of this code.
(h)
Construction. -- This section shall not be construed as
taxing any sale of gasoline or special fuel which this state is
prohibited from taxing under the constitution of this state or
the constitution or laws of the United States.
(i) Effective date. -- The provisions of chapter one hundred
seventy-nine of the Acts of the Legislature, one thousand nine
hundred eighty-three, shall take effect on the first day of
April, one thousand nine hundred eighty-three. The amendments to
this section made by the Legislature in the regular session, one
thousand nine hundred eighty-nine, shall be effective on the
first day of July, one thousand nine hundred eighty-nine.
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