Source: http://www.legis.state.wv.us/Bulletin_Board/2017/1X/s_journal/sdj2017-05-05-02.htm
Timestamp: 2017-10-18 22:45:35
Document Index: 16130722

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', '§11', '§11']

Charleston, West Virginia, Friday, May 5, 2017
The Senate was then led in recitation of the Pledge of Allegiance by the Honorable Kenny Mann, a senator from the tenth district.
Pending the reading of the Journal of Thursday, May 4, 2017,
On motion of Senator Ferns, the Senate recessed until 2:30 p.m. today.
On motion of Senator Ferns, the special order of business set for this position on the calendar (consideration of executive nominations) was postponed and made a special order of business for Tuesday, May 16, 2017, at 11 a.m.
Senate Bill 1004—A Bill to amend the Code of West Virginia, 1931, as amended, by adding thereto two new sections, designated §11-13A-3f and §11-13A-3g; to amend and reenact §11-15-3, §11-15-9, §11-15-9b and §11-15-9h of said code; to amend said code by adding thereto a new section, designated §11-15-3d; to amend and reenact §11-15A-2 of said code; to amend and reenact §11-21-8a and §11-21-8e of said code; to amend said code by adding thereto three new sections, designated §11-21-4g, §11-21-4h and §11-21-12j; to amend said code by adding thereto a new section, designated §11-24-4c; and to amend and reenact §11-24-23a of said code, all relating generally to taxation; imposing graduated rate severance tax on privilege of producing coal as of specified date; imposing graduated rate severance tax on privilege of producing natural gas as of specified date; increasing rate of consumers sales and service tax as of specified date; imposing tax on telecommunication services and ancillary telecommunication services as of specified date; eliminating certain exemptions from consumers sales and service tax as of specified date; increasing rate of use tax as of specified date; reducing number of classifications and rates of personal income tax as of January 1, 2018; providing for phase-out of personal income tax and specifying triggering event; imposing temporary additional income tax on persons with West Virginia taxable incomes of $300,000 or more as of specified date; exempting military retirement income from personal income tax after specified date; increasing amount of credit allowed against personal and corporation net income taxes for qualified rehabilitation expenditures made after specified date; temporarily increasing rate of corporation net income tax; and making technical corrections in various sections.
The bill (S. B. 1004) was read a second time.
(a) Vendor to collect. — For the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected services defined in sections two and eight of this article, the vendor shall collect from the purchaser the tax as provided under this article and article fifteen-b of this chapter, and shall pay the amount of tax to the Tax Commissioner in accordance with the provisions of this article or article fifteen-b of this chapter.
(b) Amount of tax. — The general consumer sales and service tax imposed by this article shall be at the rate of 6¢ on the dollar six percent of the sales price of sales or services tangible personal property, custom software or taxable service purchased, excluding gasoline and special fuel sales, which remain taxable at the rate of 5¢ on the dollar of sales five percent: Provided, That on and after July 1, 2017, the tax imposed by this article shall be seven percent of the purchase price, excluding sales of motor vehicles, which shall remain taxable at five percent of the sales price; and sales of motor fuels, which remain taxable at the rate of five percent of the average wholesale selling price of motor fuel.
(d) Use tax is hereby imposed upon every person using tangible personal property, custom software, or telecommunication service, ancillary services or other taxable service within this state. That person’s liability is not extinguished until the tax has been paid. A receipt with the tax separately stated thereon issued by a retailer engaged in business in this state, or by a foreign retailer who is authorized by the Tax Commissioner to collect the tax imposed by this article, relieves the purchaser from further liability for the tax to which the receipt refers.
On motion of Senator Romano, the following amendments to Senator Karnes’ amendment to the bill (S. B. 1004) were reported by the Clerk and considered simultaneously:
On page four, section three, subsection (a), by striking out the word “seven” and inserting in lieu thereof the words “six and seven-tenths”;
On page six, section three, subsection (e), by striking out the word “seven” and inserting in lieu thereof the words “six and seven-tenths”;
On page twenty-nine, section two, subsection (a), by striking out the word “seven” and inserting in lieu thereof the words “six and seven-tenths”;
On page thirty-one, section ten, subsection (c), by striking out the word “seven” and inserting in lieu thereof the words “six and seven-tenths”;
On page thirty-three, section four-g, subsection (d), subdivision (1), by striking out the words “not over $300,000” and inserting in lieu thereof the words “not over $100,000”;
On page thirty-three, section four-g, subsection (d), subdivision (1), by striking out the words “Over $300,000” and inserting in lieu thereof the words “Over $100,000”;
On page thirty-three, section four-g, subsection (d), subdivision (1), by striking out the words “$300,000 plus 6.0% of taxable income over $300,000” and inserting in lieu thereof the words “$100,000 plus 6.0% of taxable income over $100,000”;
On page thirty-four, section four-g, subsection (d), subdivision (2), by striking out the words “not over $150,000” and inserting in lieu thereof the words “not over $50,000”;
On page thirty-four, section four-g, subsection (d), subdivision (2), by striking out the words “Over $150,000” and inserting in lieu thereof the words “Over $50,000”;
On page thirty-four, section four-g, subsection (d), subdivision (2), by striking out the words “$150,000 plus 6.0% of taxable income over $150,000” and inserting in lieu thereof the words “$50,000 plus 6.0% of taxable income over $50,000”.
The question being on the adoption of Senator Romano’s amendments to Senator Karnes’ amendment to the bill, the same was put and did not prevail.
Senator Woelfel arose to a point of order stating that he demanded a roll call be taken on the question while the vote itself was being taken.
The question again being on the adoption of Senator Romano’s amendments to Senator Karnes’ amendment to the bill, and on this question, Senator Woelfel demanded the yeas and nays.
So, a majority of those present and voting not having voted in the affirmative, the President declared Senator Romano=s amendments to Senator Karnes’ amendment to the bill rejected.
The bill (S. B. 1004), as amended, was then ordered to engrossment and third reading.
Engrossed Senate Bill 1004 was then read a third time and put upon its passage.
(Senator Ferns in the Chair.)
The question being “Shall Engrossed Senate Bill 1004 pass?”
On the passage of the bill, the yeas were: Azinger, Beach, Blair, Boley, Boso, Clements, Cline, Facemire, Ferns, Gaunch, Hall, Jeffries, Karnes, Mann, Maynard, Miller, Mullins, Ojeda, Palumbo, Plymale, Prezioso, Romano, Rucker, Smith, Stollings, Swope, Sypolt, Takubo, Trump, Weld, Woelfel and Carmichael (Mr. President)—32.
So, a majority of all the members present and voting having voted in the affirmative, the President declared the bill (Eng. S. B. 1004) passed.
Eng. Senate Bill 1004—A Bill to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-13A-3f; to amend and reenact §11-15-3, §11-15-9, §11-15-9b and §11-15-9h of said code; to amend said code by adding thereto a new section, designated §11-15-3d; to amend and reenact §11-15A-2 and §11-15A-10 of said code; to amend said code by adding thereto two new sections, designated §11-21-4g and §11-21-12j; to amend and reenact §11-21-8a and §11-21-8e of said code; to amend said code by adding thereto a new section, designated §11-24-4c; and to amend and reenact §11-24-23a of said code, all relating generally to the Tax Reduction Act of 2017; imposing graduated rate severance tax on privilege of producing coal as of specified date; increasing rate of consumers sales and service tax as of specified date; imposing tax on telecommunication services and ancillary telecommunication services as of specified date; eliminating certain exemptions from consumers sales and service tax as of specified date; providing consumer sales and service tax exemption for services of professional employer organizations; increasing rate of use tax as of specified date; reducing number of classifications and rates of personal income tax as of January 1, 2018; providing for phase-out of personal income tax and specifying triggering event; exempting military retirement income from personal income tax after specified date; increasing amount of credit allowed against personal and corporation net income taxes for qualified building rehabilitation expenditures made after specified date; establishing limitations on carryback and carryforward of credit for qualified building rehabilitation expenditures; temporarily increasing rate of corporation net income tax; and making technical corrections in various sections.
On this question, the yeas were: Azinger, Beach, Blair, Boley, Boso, Clements, Cline, Facemire, Ferns, Gaunch, Hall, Jeffries, Karnes, Mann, Maynard, Miller, Mullins, Ojeda, Palumbo, Plymale, Prezioso, Romano, Rucker, Smith, Stollings, Swope, Sypolt, Takubo, Trump, Weld, Woelfel and Carmichael (Mr. President)—32.
So, two thirds of all the members elected to the Senate having voted in the affirmative, the President declared the bill (Eng. S. B. 1004) takes effect from passage.
Thereafter, at the request of Senator Blair, and by unanimous consent, the remarks by Senator Carmichael (Mr. President) regarding the passage of Engrossed Senate Bill 1004 were ordered printed in the Appendix to the Journal.
Senate Bill 1001, Raising salary for classroom teachers.
On motion of Senator Ferns, the bill was referred to the Committee on Rules.
Senate Bill 1002, Increasing DMV fees and motor fuel excise tax.
Senator Ferns moved that the bill be referred to the Committee on Rules.
Senate Bill 1003, Relating generally to WV Parkways Authority.
At the request of Senator Ferns, and by unanimous consent, the Senate returned to the sixth order of business.
At the request of Senator Ferns, unanimous consent being granted, Senator Carmichael (Mr. President) offered the following resolution from the floor:
Senate Concurrent Resolution 101—Providing for an adjournment of the Legislature until May 15, 2017.
That when adjournment is taken by the two houses of the Legislature at the close of their respective sessions on May 5, 2017, such adjournment shall be until 11 a.m. on May 15, 2017, pursuant to Section 23, Article VI of the Constitution of the State of West Virginia, unless called prior to that time by the Speaker of the House of Delegates and the President of the Senate.
At the request of Senator Ferns, unanimous consent being granted, the resolution was taken up for immediate consideration and reference to a committee dispensed with.
Eng. Senate Bill 1004, Relating generally to taxation.
Under authority of Senate Concurrent Resolution 101, hereinbefore adopted,
On motion of Senator Ferns, the Senate adjourned until Monday, May 15, 2017, at 11 a.m.