HB4009 H R&T AMT 1-25

The Committee on Roads and Transportation moved to amend the bill by striking out the title and substituting therefor a new title, to read as follows:

House Bill No. 4009 -- A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §7-27‑1, §7-27‑2, §7-27‑3, §7-27‑4, §7-27‑5, §7-27‑6, §7-27‑7, §7-27‑8, §7-27‑9, §7-27‑10, §7-27‑11, §7-27‑12, §7-27‑13, §7-27‑14, §7-27‑15, §7-27‑16, §7-27‑17, §7-27‑18, §7-27‑19, §7-27‑20, §7-27‑21, §7-27‑22, §7-27-23, §7-27‑24, §7-27‑25, §7-27‑26, §7-27‑27, §7-27‑28, §7-27‑29, §7-27‑30, §7-27‑31, §7-27‑32, §7-27‑33, §7-27-34, §7-27‑35, §7-27‑36, §7-27‑37, §7-27‑38, §7-27‑39, §7-27‑40, §7-27‑41, §7-27‑42, §7-27‑43, §7-27‑44 and §7-27‑45, all relating generally to the role of county commissions and Commissioner of Highways in construction and financing of road and bridge projects in counties; providing short title, legislative purpose and findings; defining terms; authorizing county commissions to develop road construction project plans; specifying process for development and approval of road construction project plans and plan amendments; allowing joint road construction project plans; requiring county commissions to submit road construction project plans and plan amendments to Commissioner of Highways for approval; specifying contents of application and approval process; creating new account and subaccounts in State Road Fund; allowing road construction projects be financed on cash basis or by special revenue bonds issued by Commissioner of Highways; giving Commissioner of Highways jurisdiction over all road construction projects accepted into state road system; specifying that road construction projects are public improvements; requiring annual reporting by Commissioner of Highways on county road construction projects; providing procedures and requirements for issuance of special revenue bonds and refunding bonds for county road construction projects; providing that bonds are not debts of state, county or any political subdivisions, are negotiable instruments and are exempt from taxation; specifying that persons executing bonds have no personal liability; providing that powers relating to road construction project plans, construction of projects and issuance of special revenue bonds are additional powers; allowing county commissions with approved road construction projects to impose county transportation sales and use taxes; limiting rate of taxes; requiring transactions and uses subject or exempt from county sales and use taxes to conform to state consumers sales and service tax and use tax requirements except that county tax may not apply to sales of motor vehicles, motor fuels or to purchases where local taxation is prohibited by federal law; requiring Tax Commissioner to administer, collect and enforce county transportation sales and use tax and, for that purpose, specifying a fee allowed for commissioner’s services; making county transportation sales and use taxes subject to West Virginia Tax Procedure and Administration Act and to West Virginia Tax Crimes and Penalties Act; requiring that definitions, taxable transactions and exemptions from county transportation sales and use taxes automatically update when state consumers sales and service tax and use tax laws are amended; requiring county commissions to develop and maintain county rate and boundary databases; requiring county commission to notify Tax Commissioner if tax has been imposed or tax rate has changed; specifying when collection of county transportation sales and use taxes begins; requiring that net collection of county transportation sales and use taxes be deposited in subaccount of county in county road improvement account in the State Road Fund; providing that all powers are supplemental; exempting public officers from personal liability; providing for severability; providing criminal penalties; and providing Commissioner of Highways with authority to propose rules for legislative approval.

Adopted

Rejected