Senate Bill No. 569
(By Senators Plymale, Jenkins and Kessler)
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[Introduced February 13, 2007; referred to the Committee on
Finance.]
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A BILL to amend and reenact §11-15-18b of the Code of West
Virginia, 1931, as amended, relating to modifying how funds
from the motor fuel excise tax are dedicated; and creating two
new taxes to be deposited in two new funds designated as the
Special Railroad and Intermodal Enhancement Fund and the
Special Maritime Enhancement Fund.
Be it enacted by the Legislature of West Virginia:
That §11-15-18b of the Code of West Virginia, 1931, as
amended, be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-18b. Tax on motor fuel effective January 1, 2008.
(a)
General. -- Effective the first day of January, two
thousand
four eight, all sales of motor fuel subject to the flat
rate of the tax imposed by section five, article fourteen-c of this
chapter is subject to the tax imposed by this article which shall comprise the variable component of the tax imposed by section five,
article fourteen-c of this chapter, and be collected and remitted
at the time the tax imposed by section five, article fourteen-c of
this chapter is remitted. Sales of motor fuel upon which the tax
imposed by this article has been paid shall not thereafter be again
taxed under the provisions of this article. This section is
construed so that all gallons of motor fuel sold and delivered, or
delivered, in this state are taxed one time.
(b)
Measure of tax. -- The measure of tax imposed by this
article on sales of motor fuel is the average wholesale price as
defined and determined in section five, article fourteen-c 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 motor fuel herein is imposed on the average wholesale
price of the motor fuel; in no case, for the purposes of taxation
under this article, shall the average wholesale price be determined
to be less than ninety-seven cents per gallon of motor fuel for all
gallons of motor fuel sold during the reporting period,
notwithstanding any provision of this article to the contrary.
(c)
Definitions. -- For purposes of this article, the terms
"gasoline" and "special fuel" are defined as provided in section
two, article fourteen-c of this chapter. Other terms used in this
section have the same meaning as when used in a similar context in article fourteen-c of the chapter.
(d)
Tax return and tax due. -- The tax imposed by this article
on sales of motor fuel shall be paid by each taxpayer on or before
the last day of the calendar 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:
Provided, That the commissioner
may require all or certain taxpayers to file tax returns and
payments electronically. The return required by the commissioner
shall accompany the payment of tax:
Provided,
however, That if no
tax is due, the return required by the commissioner shall be
completed and filed on or before the last day of the month.
(e)
Compliance. -- To facilitate ease of administration and
compliance by taxpayers, the Tax Commissioner shall require persons
liable for the tax imposed by this article on sales of motor fuel
to file a combined return and make a combined payment of the tax
due under this article on sales of motor fuel, and the tax due
under article fourteen-c of this chapter, on motor 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-c of this chapter is the
last day of each month, notwithstanding any provision in article
fourteen-c of this chapter to the contrary.
(f)
Dedication of tax to highways special funds. --
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 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 to the contrary, any tax collected on the sale of
aviation 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 All tax collected under the provisions of this
section from the motor fuel excise tax on special fuels used in
railroad locomotives after deducting the amount of any refunds
lawfully paid shall be deposited in the special fund hereby created
and established in the State Treasury and designated as "Special
Railroad and Intermodal Enhancement Fund." The money deposited in
the fund shall be used only for the purpose of construction,
reconstruction, maintenance and repair of railways, the
construction of railway related structures, and payment of
principal and interest on state bonds issued for railway purposes.
All tax collected under the provisions of this section from
special fuels used for maritime purposes after deducting the amount
of any refunds lawfully paid shall be deposited in the special fund hereby created and established in the State Treasury and designated
as "Special Maritime Enhancement Fund." The money deposited in the
fund shall be used only for the purpose of construction,
reconstruction, maintenance and repair of maritime equipment, the
construction of maritime related structures, and payment of
principal and interest on state bonds issued for maritime purposes.
(g)
Construction. -- This section is not construed as taxing
any sale of motor fuel which this state is prohibited from taxing
under the Constitution of this state or the Constitution or laws of
the United States.
(h)
Effective date. -- The provisions of this section take
effect on the first day of January, two thousand
four eight.
NOTE: The purpose of this amendment is to create two new taxes
to be deposited in two new funds, a Special Railroad and Intermodal
Enhancement Fund and Special Maritime Enhancement Fund. The bill
deletes existing provisions that provide for funds to be deposited
in the "Road Fund" to be used exclusively for construction and
maintenance of state roads and for other proceeds collected from
taxes on aeronautical fuel to be provided to the state aeronautical
commission to be used to obtain federal matching funds for
construction and maintenance of public airport facilities.
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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