H. B. 4796
(By Delegates Palumbo and Morgan)
[Introduced February 24, 2006; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact §11-15-3a of the Code of West Virginia,
1931, as amended; to amend and reenact §11-17-3 of said code;
and to amend and reenact §16-9A-3 of said code, all relating
to decreasing the consumer sales and service tax on food to
one percent; increasing the cigarette excise tax to one dollar
per pack; increasing the excise tax on noncigarette tobacco
products to fifteen percent;
increasing the penalties for use
or possession of tobacco or tobacco products by a person under
eighteen years of age; increasing fines and community service
requirements; and providing, upon a second offense, for
revocation of the person's junior or graduated driver's
license until eighteen years of age or, if the person does not
yet have a driver's license, the person is ineligible to apply
for any type of driver's license until eighteen years of age.
Be it enacted by the Legislature of West Virginia:
That §11-15-3a of the Code of West Virginia, 1931, as amended,
be amended and reenacted; that §11-17-3 of said code be amended and
reenacted; and that §16-9A-3 of said code be amended and reenacted,
all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-3a. Rate of tax on food and food ingredients intended for
human consumption; reduction of tax beginning
January 1, 2006; exceptions; legislative, emergency
and other rules.
(a)
Rate of tax on food and food ingredients. --
Notwithstanding any provision of this article or article fifteen-a
of this chapter to the contrary, the rate of tax on sales,
purchases and uses of food and food ingredients intended for human
consumption after the thirty-first day of December, two thousand
five, shall be five percent of its sales price, as defined in
section two, article fifteen-b of this chapter:
Provided, That
beginning the first day of July, two thousand six, the rate of tax
on sales, purchases and uses of food and food ingredients intended
for human consumption shall be one percent of its sales price.
(b)
Calculation of tax on fractional parts of a dollar. -- The
tax computation under this section shall be carried to the third
decimal place, and the tax rounded up to the next whole cent
whenever the third decimal place is greater than four and rounded down to the lower whole cent whenever the third decimal place is
four or less. The seller may elect to compute the tax due on a
transaction on a per item basis or on an invoice basis provided the
method used is consistently used during the reporting period.
(c)
Exceptions. -- The reduced rate of tax provided in this
section shall not apply to sales, purchases and uses by consumers
of "prepared food," as defined in article fifteen-b of this
chapter, which shall remain taxable at the general rate of tax
specified in section three of this article and section two, article
fifteen-a of this chapter.
(d)
Federal food stamp and women, infants and children
programs, other exemptions. -- Nothing in this section shall affect
application of the exemption from tax provided in section nine of
this article for food purchased by an eligible person using food
stamps, electronic benefits transfer cards or vouchers issued by or
pursuant to authorization of the United States Department of
Agriculture to individuals participating in the federal food stamp
program, by whatever name called, or the women, infants, and
children (WIC) program, or application of any other exemption from
tax set forth in this article or article fifteen-a of this chapter.
(e)
Legislative rules; emergency rules. -- The Tax
Commissioner may promulgate legislative rules and emergency rules
explaining and implementing this section, which rules shall be
promulgated in accordance with the provisions of article three, chapter twenty-nine-a of this code. The authority to promulgate
rules includes authority to amend or repeal those rules. If
proposed legislative rules for this section are filed in the State
Register before the fifteenth day of December, two thousand five,
those rules may be promulgated as emergency legislative rules, as
provided in article three,
of said chapter twenty-nine-a
of this
code.
ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.
§
11-17-3. Levy of tax; ratio; dedication of proceeds.
(a)
Tax on cigarettes. -- For the purpose of providing revenue
for the general revenue fund of the state, an excise tax is hereby
levied and imposed on sales of cigarettes at the rate of fifty-five
cents on each twenty cigarettes or in like ratio on any part
thereof:
Provided, That beginning the first day of July, two
thousand six, an excise tax is hereby levied and imposed on sales
of cigarettes at the rate of one dollar on each twenty cigarettes
or in like ratio on any part thereof. Only one sale of the same
article shall be used in computing the amount of tax due under this
subsection.
(b)
Tax on tobacco products other than cigarettes. --
Effective the first day of January, two thousand two, an excise tax
is hereby levied and imposed on the sale or use of, other than
cigarettes, tobacco products at a rate equal to seven percent of
the wholesale price of each article or item of tobacco product other than cigarettes sold by the wholesaler or subjobber dealer,
whether or not sold at wholesale, or if not sold, then at the same
rate upon the use by the wholesaler or dealer:
Provided, That
beginning the first day of July, two thousand six, an excise tax is
hereby levied and imposed on the sale or use of, other than
cigarettes, tobacco products at a rate equal to fifteen percent of
the wholesale price of each article or item of tobacco product
other than cigarettes sold by the wholesaler or subjobber dealer,
whether or not sold at wholesale, or if not sold, then at the same
rate upon the use by the wholesaler or dealer. Only one sale of
the same article shall be used in computing the amount of tax due
under this subsection. Revenues received from this tax shall be
deposited into the general revenue fund.
(c)
Effective date. -- The changes set forth herein to this
section and section four of this article shall become effective the
first day of May, two thousand three.
CHAPTER 16. PUBLIC HEALTH.
ARTICLE 9A. TOBACCO USAGE RESTRICTIONS.
§16-9A-3. Use or possession of tobacco or tobacco products by
persons under the age of eighteen years; penalties.
No person under the age of eighteen years
shall may have on or
about his or her person or premises or use any cigarette, or
cigarette paper
or any other paper prepared, manufactured or made
for the purpose of smoking any tobacco products, in any form; or, any pipe, snuff, chewing tobacco or tobacco product:
Provided,
That minors participating in the inspection of locations where
tobacco products are sold or distributed pursuant to section seven
of this article
shall not be deemed may not be considered to
violate the provisions of this section. Any person violating the
provisions of this section shall for the first violation be fined
twenty-five one hundred dollars and be required to serve
eight
forty hours of community service;
and for a second
or subsequent
violation, the person shall be fined
fifty one hundred fifty
dollars and be required to serve
sixteen sixty hours of community
service,
and shall have his or her junior or graduated driver's
license revoked until eighteen years of age, or if the person does
not have a junior or graduated driver's license, he or she is
ineligible to apply for any type of driver's license until eighteen
years of age. and for a third and each subsequent violation, the
person shall be fined one hundred dollars and be required to serve
twenty-four hours of community service Notwithstanding the
provisions of section two, article five, chapter forty-nine, the
magistrate court shall have concurrent jurisdiction.
NOTE: The purpose of this bill is to decrease the consumer
sales and service tax on food to one percent, to increase the
cigarette excise tax to one dollar per pack and to increase the
excise tax on noncigarette tobacco products to fifteen percent.
The purpose of this bill is also to
increase the penalties for use
or possession of tobacco or tobacco products by a person under
eighteen years of age. The bill increases fines and community service requirements, and upon a second offense, provides for
revocation of the person's junior or graduated driver's license
until eighteen years of age, or if the person does not yet have a
junior or graduated driver's license, the person is ineligible to
apply for any type of driver's license until eighteen years of age.
Strike-thought indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
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