HB4636 S JUD AMT #1 3-1

Graham  4841

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

Eng. Com. Sub. for House Bill 4636—A Bill to amend and reenact §8-13-5 and §8-13-13 of the Code of West Virginia, 1931, as amended, all relating to providing that municipal business and occupation taxes, as well as municipal rates, fees, and charges that are owed to a municipality that are postmarked after the due date are late and subject to late fees or penalties; clarifying that municipal business and occupation taxes, as well as municipal rates, fees, and charges that are owed to a municipality are considered to be remitted on time when the date on which the payment is postmarked is on or before the due date; and clarifying that municipalities may not impose a late fee or penalty for those municipal taxes or municipal rates, fees, and charges owed to them if the payment is postmarked on or before the due date.

Adopted

Rejected