H. B. 4519
(By Delegate Louisos)
[Introduced February 13, 2006; referred to the
Committee on Finance.]
A BILL to amend and reenact §11-19-2 of the Code of West Virginia,
1931, as amended, relating to earmarking the first two million
dollars collected annually from the Soft Drinks Tax to be
distributed for the benefit of West Virginia University
Institute of Technology.
Be it enacted by the Legislature of West Virginia:
That §11-19-2 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 19. SOFT DRINKS TAX.
§11-19-2. Excise tax on bottled soft drinks, syrups and dry
mixtures; disposition thereof.
For the purpose of providing revenue for the construction,
maintenance and operation of a four-year school of medicine,
dentistry and nursing of West Virginia University, an excise tax is
hereby levied and imposed on and after midnight of the last day of June, one thousand nine hundred fifty-one, upon the sale, use,
handling or distribution of all bottled soft drinks and all soft
drink syrups, whether manufactured within or without this state, as
follows:
(1) On each bottled soft drink, a tax of one cent on each
sixteen and nine-tenths fluid ounces, or fraction thereof, or on
each one-half liter, or fraction thereof contained therein.
(2) On each gallon of soft drink syrup, a tax of eighty cents,
and in like ratio on each part gallon thereof, or on each four
liters of soft drink syrup a tax of eighty-four cents, and in like
ratio on each part four liters thereof.
(3) On each ounce by weight of dry mixture or fraction thereof
used for making soft drinks, a tax of one cent or on each 28.35
grams, or fraction thereof, a tax of one cent.
Any person manufacturing or producing within this state any
bottled soft drink or soft drink syrup for sale within this state
and any distributor, wholesale dealer or retail dealer or any other
person who is the original consignee of any bottled soft drink or
soft drink syrup manufactured or produced outside this state, or
who brings such drinks or syrups into this state, shall be liable
for the excise tax hereby imposed. The excise tax hereby imposed
shall not be collected more than once in respect to any bottled
soft drink or soft drink syrup manufactured, sold, used or
distributed in this state.
All revenue collected by the commissioner under the provisions
of this article, less such costs of administration as are
hereinafter provided for, shall be paid by him into a special
medical school fund, which is hereby created in the State Treasury,
to be used solely for the construction, maintenance and operation
of a four-year school of medicine, dentistry and nursing, as
otherwise provided by law:
Provided, That beginning in the taxable
year two thousand seven and for each year thereafter, the first two
million dollars in revenue collected under the provisions of this
article shall be deposited in a special West Virginia University
Institute of Technology Fund to be used soley for the construction,
maintenance and operation of current and future facilities located
at the regional campus of the West Virginia University Institute
of Technology. The Higher Education Policy Commission provided
under section one, article one-b, chapter eighteen-b of this code
shall propose rules for legislative approval in accordance with the
provisions of article three-a, chapter twenty-nine-a of this code
designed to regulate and direct expenditures for the benefit of the
facilities located at the regional campus of the West Virginia
University Institute of Technology.
NOTE: The purpose of this bill is to earmark the first two
million dollars collected annually from the Soft Drinks Tax to be
distributed for the benefit of West Virginia University Institute
of Technology.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
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