Smith  7883


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

Eng. House Joint Resolution 3—Proposing an amendment to the Constitution of the State of West Virginia, amending article X thereof, by adding thereto a new section, designated section one-d, relating generally to ad valorem taxation and assessment of tangible personal property; authorizing counties to impose a sales tax on consumer goods and services in lieu of ad valorem taxation of business inventory and equipment, automobiles and all other forms of tangible personal property; maintaining the authority to determine what is subject to consumer sales tax; and authorizing the legislature to determine distribution of sales tax revenue.