SB 536 Text

Senate Bill No. 536
(By Senator Hunter)
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[Introduced February 9, 2007; referred to the Committee on Government Organization; and then to the Committee on Finance.]
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A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §11-28-1, §11-28-2, §11-28-3, §11-28-4, § 11-28-5, §11-28-6, §11-28-7, §11-28-8, §11-28-9, §11-28-10, §11-28-11, §11-28-12 and §11-28-13, all relating to authorizing county commissions to impose a recreation and amusement surcharge; providing legislative findings; specifying maximum rate of surcharge; events where a surcharge may be imposed; accounting and reporting by vendor; collection and recordkeeping by county sheriffs; and dedication of funds.

Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new article, designated §11-28-1, §11-28-2, §11-28-3, §11-28-4, § 11-28-5, §11-28-6, §11-28-7, §11-28-8, §11-28-9, §11-28-10, §11-28-11, §11-28-12 and §11-28-13 , all to read as follows:
ARTICLE 28. RECREATION AND AMUSEMENT TAX.
§11-28-1. Legislative findings.
The Legislature finds that the influx of tourists to the state has caused an undue burden on emergency services for many counties. Providing emergency services to these visitors without additional compensation to cover costs and salaries places financial strain on emergency service providers and on the citizen taxpayers of each county affected.
Therefore, the Legislature finds that county commissions should be granted the authority to impose a recreation and amusement surcharge on certain events which attract tourists to the state. The proceeds from this surcharge will alleviate some of the burden which the counties and their emergency services are experiencing. In addition, collection of a surcharge on recreation and amusement events will generate moneys from those who would most benefit.

§11-28-2. Recreation and amusement surcharge authorized; imposition by county commission.

Beginning on the first day of July, two thousand seven, a county commission may provide by ordinance for the imposition of a recreation and amusement surcharge.
§11-28-3. Rate of surcharge.
The surcharge rate may not exceed one dollar on certain events.
§11-28-4. Surcharge allowed on certain recreational and amusement events.

A surcharge may be assessed for the following recreational and amusement events: Ski lift tickets, skiing instruction, golfing green fees, canoeing, kayaking and whitewater rafting.
§11-28-5. Purchaser to pay; accounting by vendor.
As used in this article, the term "vendor" has the meaning ascribed to it in section two, article fifteen of this chapter.
The purchaser shall pay to the vendor the amount of surcharge imposed by this article which shall be added to and constitute a part of the sales price. It is collectible by the vendor who shall account to the county sheriff for all surcharges paid by the purchaser. The vendor shall keep the amount of surcharge paid separate from the proceeds of sales exclusive of the surcharge unless authorized in writing by the county commission or the county sheriff as authorized by the county commission to keep the amount of surcharge in a different manner. Where the authorization is given, the county's claim is enforceable against and takes precedence over all other claims against the moneys commingled.

§11-28-6. Failure to collect surcharge; liability of vendor.

If a vendor fails to collect the surcharge imposed by a county commission pursuant to this article, the vendor is personally liable for the amount the vendor failed to collect.
§11-28-7. Total amount collected is to be remitted.
No profit may accrue to any person as a result of the collection of the surcharge imposed pursuant to this article and the total of all surcharges collected pursuant to this article shall be returned and remitted to the sheriff of the county as provided in this article.

§11-28-8. When separate records of sales required.

Any vendor engaged in a business subject to this surcharge, who is at the same time engaged in some other kind of business, occupation or profession, not allowed to impose a surcharge under this article, shall keep records to show separately the transactions where a surcharge is imposed. In the event the vendor fails to keep separate records there may be imposed upon the vendor a penalty based upon the entire gross proceeds of both or all of the vendor's businesses.
§11-28-9. Surcharge returns and payments.
(a) Each county commission may prescribe the form to be used to report the surcharge collected pursuant to this article. The county commission shall require that any surcharge imposed by this article is due and payable in monthly installments, on or before the fifteenth day of the month next succeeding the month in which the surcharge accrued. The vendor shall, on or before the fifteenth day of each month, make out and mail to the sheriff of the county assessing the surcharge a return, in the form prescribed by the county commission, showing:
(1) The total gross proceeds of the vendor's business for that month;
(2) The gross proceeds of the vendor's business upon which a surcharge is imposed;
(3) The amount of surcharge for which the vendor is liable; and
(4) Any further information considered pertinent by the county commission.
(b) A remittance for the amount of the surcharge shall accompany the return.
(c) A county commission may, upon written request, authorize a vendor whose books and records are not kept on a monthly basis to file returns at other times.
(d) A county commission may prescribe special forms for returns from vendors, promoters or sponsors of events where a surcharge would normally be charged, but are excepted because these events are transitory, seasonal or one-time in nature.

§11-28-10. Consolidated returns.

A county commission may allow a person operating two or more places of business of like character from which a surcharge is imposed pursuant to this article to file consolidated returns covering all business where a surcharge is imposed, on forms as prescribed by the county commission.

§11-28-11. Keeping and preserving records.

The county commission shall require that each vendor remitting surcharges pursuant to this section to keep complete and accurate records of surcharges imposed and to keep all invoices, bills of lading and other pertinent documents in the form the county commission requires. The records and other documents shall be preserved for a period of time not less than three years.

§11-28-12. Records of sheriff; preserving returns.

The sheriff of each county imposing a surcharge pursuant to this article shall keep full and accurate records of all moneys received by him or her. He or she shall preserve all returns filed with him or her for five years.
The sheriff shall keep separate accounts in a permanent book or in a permanent record on an electronic data processing system, in the same manner in which records are kept pursuant to section thirteen, article one, chapter eleven-a of this code, of all the surcharges received and disbursed pursuant to this article by him or her. Each of the accounts shall be kept so as to show the total receipts and disbursements up to the close of business on each day; and in a separate column opposite the totals the sheriff shall ascertain and note in figures, at the close of each day's transactions, the balance due from or to him or her, as the case may be, on account of the funds. The account book or a printout of the permanent record on the electronic data processing system is subject to inspection at any time by the Tax Commissioner, members of the county commission, the clerk of the county commission, the prosecuting attorney, the mayor or treasurer of any municipality located within the county.
§11-28-13. Dedication of funds.
Any surcharge collected pursuant to this article shall be used by the county commission for the purpose of funding the services, equipment and salaries of county emergency services, including emergency medical services, ambulance services, paramedics, ambulance drivers, fire departments, firefighters, rescue squads, hazardous material response teams, sheriff's deputies, and other emergency services designated by the county commission and approved by the county's voters.

NOTE: The purpose of this bill is to authorize counties to impose a recreation and amusement surcharge. The surcharge would be collected on specific recreation and amusement events at a rate of up to one dollar. These events are ski lift tickets, skiing instruction, golfing green fees, canoeing, kayaking and whitewater rafting. The sheriff of each county is authorized to collect the surcharge. Funds collected pursuant to this surcharge are dedicated to the funding of county emergency services.

This article is new; therefore, strike-throughs and underscoring have been omitted.

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