FISCAL
NOTE
WEST virginia Legislature
2017 regular session
By
[
to the Committee on Political Subdivisions then Finance.
A BILL to amend and
reenact §60-3-9d of the Code of West Virginia,1931, as amended, relating to
deleting the language that remitted a portion of the alcoholic beverage tax to
municipalities for tax collected outside of, but within one mile, of the
corporate limits.
Be it enacted by the
Legislature of West Virginia:
That §60-3-9d of the
Code of West Virginia, 1931, as amended, be amended and reenacted to read as
follows:
ARTICLE 3. SALES BY
COMMISSIONER.
§60-3-9d. Tax on
purchases of intoxicating liquors outside corporate limits of municipalities.
For the purpose of
providing financial assistance to and for the use and benefit of the various
counties and municipalities of this state, there is hereby levied a tax
upon all purchases outside the corporate limits of any municipality of
intoxicating liquor from state stores retail liquor licensees
other agencies of the Alcohol Beverage Control Commissioner, of wine from any
person licensed to sell wine at retail under the provisions of article eight,
chapter sixty of this code, and of wine from distributors licensed to sell or
distribute wine under the provisions of said article eight. The tax shall be
five percent of the purchase price and shall be added to and collected with the
purchase price by the commissioner, by the person licensed to sell liquor
or wine at retail, or by the distributor licensed to sell or distribute
wine, as the case may be: Provided, That no such tax shall be collected
on the intoxicating liquors sold by or purchased from holders of a license
issued under the provisions of article seven of this chapter.
All such tax collected within
one mile of the corporate limits of any municipality within the state shall be
remitted to such municipality; all other tax so collected shall be remitted
to the county wherein collected. Provided, That where the
corporate limits of more than one municipality be within one mile of the place
of collection of such tax, all such tax collected shall be divided equally
among each of said municipalities: Provided, however, That such mile is
measured by the most direct hard surface road or access way usually and
customarily used as ingress and egress to the place of tax collection.
The West Virginia Alcohol
Beverage Control Commissioner by appropriate rules and regulations shall
provide for the collection of such tax upon all purchases outside the corporate
limits of any municipality of intoxicating liquor from state stores or other
agencies of the Alcohol Beverage Control Commissioner, retail liquor
licensees separation or proration of the same and distribution thereof to
the respective counties and municipalities for which the same shall be
collected. The Tax Commissioner by appropriate rules and regulations
shall provide for the collection of such tax upon all purchases outside the
corporate limits of any municipality of wine from any person licensed to sell
wine at retail under the provisions of article eight, chapter sixty of this
code, or from distributors licensed to sell or distribute wine under the
provisions of said article eight, and shall also provide for separation or
proration of the same and distribution thereof to the respective counties and
municipalities for which the same shall be collected. Such rules and
regulations shall provide that all such taxes shall be deposited with the State
Treasurer and distributed quarterly by the treasurer upon warrants of the
Auditor payable to the counties. and municipalities.
NOTE: The purpose of this bill is
to give all taxes collected for sales of alcoholic beverages outside municipal
limits to the counties only.
Strike-throughs indicate language
that would be stricken from a heading or the present law and underscoring
indicates new language that would be added.