Source: http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb2294%20intr.htm&yr=2011&sesstype=RS&i=2294
Timestamp: 2018-03-24 10:35:31
Document Index: 621789376

Matched Legal Cases: ['§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11']

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §11-18-1, §11-18-2, §11-18-3, §11-18-4, §11-18-5, §11-18-6, §11-18-7, §11-18-8, §11-18-9 and §11-18-10, all relating to imposing an excise tax on the sale or rental of obscene materials.
That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new article, designated §11-18-1, §11-18-2, §11-18-3, §11-18-4, §11-18-5, §11-18-6, §11-18-7, §11-18-8, §11-18-9 and §11-18-10, all to read as follows:
(1) “Obscene material” means material, in whatever form it may exist and by whatever manner it may be published, that:
(2) “Commissioner” means the State Tax Commissioner and, where the meaning of the context requires, all deputies or agents and employees duly authorized by him or her.
(3) “Consumer” means a person who receives or in any way comes into the possession of obscene material.
(4) “Person” means and includes any individual, firm, association, company or other legal entity.
(5) “Rental” means and includes transferring the possession, or the right to possession, for a definite or indefinite period of time.
(6) “Sale,” “sales” or “selling” includes any transfer of the possession or ownership of tangible personal property for a consideration, including a lease or rental, when the transfer or delivery is made in the ordinary course of the transferor’s business and is made to the transferee or his or her agent for use or any other purpose.
(7) “Taxpayer” means any person liable for the tax imposed by this article.
(8) “Vendor” means any person engaged in this state in making sales or rentals of obscene materials.
For the purpose of providing revenue for the General Revenue Fund of the state, an excise tax is hereby imposed upon the sale or rental of obscene materials at the rate of $1 on each and every separate piece or article.
The purchaser shall pay to the vendor the amount of tax levied by this article which shall be added to and constitute a part of the sales price, and shall be collectible as such by the vendor who shall account to the state for all tax paid by the purchaser. The vendor shall keep the amount of tax paid separate from the proceeds of sale exclusive of the tax unless authorized in writing by the Tax Commissioner to keep the amount of tax in a different manner. Where that authorization is given, the state’s claim shall be enforceable against and shall take precedence over all other claims against the moneys commingled.
§11-18-4. Failure to collect tax; liability of vendor.
§11-18-5. Liability of purchaser; assessment and collection.
§11-18-6. Quarterly and annual returns.
(a) When the total obscene materials tax remittance for which a person is liable does not exceed an average monthly amount over the taxable year of $250, he or she may pay the tax and make a quarterly return on or before the fifteenth day of the first month in the next succeeding quarter in lieu of monthly returns: Provided, That the Tax Commissioner may, by nonemergency legislative rules promulgated pursuant to article three, chapter twenty-nine-a of this code, change the minimum amount established in this subsection.
(b) When the total obscene materials tax remittance for which a person is liable does not in the aggregate exceed $600 for the taxable year, he or she may pay the tax and make an annual return on or before the fifteenth day of the first month next succeeding the end of his or her taxable year: Provided, That the Tax Commissioner may, by nonemergency legislative rules promulgated pursuant to article three, chapter twenty-nine-a of this code, change the minimum amount established in this subsection.
§11-18-7. Annual return; extension of time.
§11-18-8. Consolidated returns.
§11-18-9. Keeping and preserving of records.
§11-18-10. Proceeds of tax; appropriation of certain revenues.
The proceeds of the tax imposed by this article shall be deposited in the General Revenue Fund of the state.