Smith  7883                 


The Committee on the Judiciary moved to amend the bill by striking out everything after the enacting clause and inserting in lieu thereof the following:

Resolved by the Legislature of West Virginia, two thirds of the members elected to each house agreeing thereto:

That the question of ratification or rejection of an amendment to the Constitution of the State of West Virginia be submitted to the voters of the state at the next general election to be held in the year 2022, which proposed amendment is that article X thereof be amended by adding thereto a new section, designated section one-d, to read as follows:


§1d. County Personal Property Tax Alternative Tax Authorization

Notwithstanding any provision of the constitution to the contrary, a county may through action of its county commission, impose a one percent sales tax on consumer goods and services sold anywhere within the county. The items subject to a consumer sales tax shall be determined by statute.  No ad valorem taxation of business equipment, business inventory, automobiles or other tangible personal property shall be allowed in any county imposing the one percent sales tax on consumer goods and services.  The Legislature shall have the authority to enact such legislation it deems necessary to effectuate the county sales tax option and to determine the distribution of the sales tax revenue among the levying bodies within the county.

Resolved further, That in accordance with the provisions of article eleven, chapter three of the Code of West Virginia, 1931, as amended, such amendment is hereby numbered “Amendment No. 1” and designated as the “County Personal Property Alternative Tax Authorization Amendment” and the purpose of the proposed amendment is summarized as follows:  “The purpose of this amendment is to permit a county to impose a one percent sales tax on consumer goods and services in lieu of ad valorem taxation on business inventory, business equipment, automobiles, or other tangible personal property.”