Source: http://www.legis.state.wv.us/WVCODE/code.cfm?chap=07&art=22&section=16
Timestamp: 2016-09-27 02:28:10
Document Index: 743479479

Matched Legal Cases: ['§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7', '§7']

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§7-22-5. Development expenditures. Any county commission that has established an economic opportunity development district under this article may make, or authorize to be made by a district board and other public or private parties, development expenditures as will promote the economic vitality of the district and the general welfare of the county, including, but not limited to, expenditures for the following purposes: (1) Beautification of the district by means including landscaping and construction and erection of fountains, shelters, benches, sculptures, signs, lighting, decorations and similar amenities; (2) Provision of special or additional public services such as sanitation, security for persons and property and the construction and maintenance of public facilities, including, but not limited to, sidewalks, parking lots, parking garages and other public areas; (3) Making payments for principal, interest, issuance costs, any of the costs described in section twenty of this article and appropriate reserves for bonds and other instruments and arrangements issued or entered into by the county commission for financing the expenditures of the district described in this section and to otherwise implement the purposes of this article; (4) Providing financial support for public transportation and vehicle parking facilities open to the general public, whether physically situate within the district's boundaries or on adjacent land; (5) Acquiring, building, demolishing, razing, constructing, repairing, reconstructing, refurbishing, renovating, rehabilitating, expanding, altering, otherwise developing, operating and maintaining real property generally, parking facilities, commercial structures and other capital improvements to real property, fixtures and tangible personal property, whether or not physically situate within the district's boundaries, including, but not limited to, state road improvements pursuant to an intergovernmental agreement with the Commissioner of Highways: Provided, That the expenditure directly benefits the district; (6) Developing plans for the architectural design of the district and portions thereof and developing plans and programs for the future development of the district; (7) Developing, promoting and supporting community events and activities open to the general public that benefit the district; (8) Providing the administrative costs for a district management program; (9) Providing for the usual and customary maintenance and upkeep of all improvements and amenities in the district as are commercially reasonable and necessary to sustain its economic viability on a permanent basis; (10) Providing any other services that the county commission or district board is authorized to perform and which the county commission does not also perform to the same extent on a countywide basis; (11) Making grants to the owners or tenants of economic opportunity development district for the purposes described in this section; (12) Making grants to the Division of Highways for road projects benefitting an economic opportunity development district; (13) Acquiring an interest in any entity or entities that own any portion of the real property situate in the district and contributing capital to any entity or entities; (14) Remediation of publicly or privately owned landfills, former coal or other mining sites, solid waste facilities or hazardous waste sites to facilitate commercial development which would not otherwise be economically feasible; and (15) To do any and all things necessary, desirable or appropriate to carry out and accomplish the purposes of this article notwithstanding any provision of this code to the contrary. WVC 7 - 22 - 5 §7-22-5. Development expenditures.
Any county commission that has established an economic
opportunity development district under this article may make, or
authorize to be made by a district board and other public or
private parties, development expenditures as will promote the
economic vitality of the district and the general welfare of the
county, including, but not limited to, expenditures for the
(1) Beautification of the district by means including
landscaping and construction and erection of fountains, shelters,
benches, sculptures, signs, lighting, decorations and similar
(2) Provision of special or additional public services such as
sanitation, security for persons and property and the construction
and maintenance of public facilities, including, but not limited
to, sidewalks, parking lots, parking garages and other public
(3) Making payments for principal, interest, issuance costs,
any of the costs described in section twenty of this article and
appropriate reserves for bonds and other instruments and
arrangements issued or entered into by the county commission for
financing the expenditures of the district described in this
section and to otherwise implement the purposes of this article;
(4) Providing financial support for public transportation and
vehicle parking facilities open to the general public, whether physically situate within the district's boundaries or on adjacent
(5) Acquiring, building, demolishing, razing, constructing,
repairing, reconstructing, refurbishing, renovating,
rehabilitating, expanding, altering, otherwise developing,
operating and maintaining real property generally, parking
facilities, commercial structures and other capital improvements to
real property, fixtures and tangible personal property, whether or
not physically situate within the district's boundaries: Provided,
That the expenditure directly benefits the district;
(6) Developing plans for the architectural design of the
district and portions thereof and developing plans and programs for
the future development of the district;
(7) Developing, promoting and supporting community events and
activities open to the general public that benefit the district;
(8) Providing the administrative costs for a district
(9) Providing for the usual and customary maintenance and
upkeep of all improvements and amenities in the district as are
commercially reasonable and necessary to sustain its economic
viability on a permanent basis;
(10) Providing any other services that the county commission
or district board is authorized to perform and which the county
commission does not also perform to the same extent on a countywide
(11) Making grants to the owners or tenants of economic
opportunity development district for the purposes described in this
(12) Acquiring an interest in any entity or entities that own
any portion of the real property situate in the district and
contributing capital to any entity or entities;
(13) Remediation of publicly or privately owned landfills,
former coal or other mining sites, solid waste facilities or
hazardous waste sites to facilitate commercial development which
would not otherwise be economically feasible; and
(14) To do any and all things necessary, desirable or
appropriate to carry out and accomplish the purposes of this
article notwithstanding any provision of this code to the contrary.
WVC 7 - 22 - 6 §7-22-6. Notice; hearing.
§7-22-7. Application to Development Office for approval of an economic opportunity development district project. (a) General. -- The Development Office shall receive and act on applications filed with it by county commissions pursuant to section six of this article. Each application must include: (1) A true copy of the notice described in section six of this article; (2) The total cost of the project; (3) A reasonable estimate of the number of months needed to complete the project; (4) A general description of the capital improvements, additional or extended services and other proposed development expenditures to be made in the district as part of the project; (5) A description of the proposed method of financing the development expenditures, together with a description of the reserves to be established for financing ongoing development expenditures necessary to permanently maintain the optimum economic viability of the district following its inception: Provided, That the amounts of the reserves may not exceed the amounts that would be required by prevailing commercial capital market considerations; (6) A description of the sources and anticipated amounts of all financing, including, but not limited to, proceeds from the issuance of any bonds or other instruments, revenues from the special district excise tax and enhanced revenues from property taxes and fees; (7) A description of the financial contribution of the county commission to the funding of development expenditures; (8) Identification of any businesses that the county commission expects to relocate their business locations from the district to another place in the state in connection with the establishment of the district or from another place in this state to the district: Provided, That for purposes of this article, any entities shall be designated "relocated entities"; (9) Identification of any businesses currently conducting business in the proposed economic opportunity development district that the county commission expects to continue doing business there after the district is created; (10) A good faith estimate of the aggregate amount of consumers sales and service tax that was actually remitted to the Tax Commissioner by all business locations identified as provided in subdivisions (8) and (9) of this subsection with respect to their sales made and services rendered from their then current business locations that will be relocated from, or to, or remain in the district, for the twelve full calendar months next preceding the date of the application: Provided, That for purposes of this article, the aggregate amount is designated as "the base tax revenue amount"; (11) A good faith estimate of the gross annual district tax revenue amount; (12) The proposed application of any surplus from all funding sources to further the objectives of this article; and (13) Any additional information the Development Office may require. (b) Review of applications. -- The Development Office shall review all project proposals for conformance to statutory and regulatory requirements, the reasonableness of the project's budget and timetable for completion and the following criteria: (1) The quality of the proposed project and how it addresses economic problems in the area in which the project will be located; (2) The merits of the project determined by a cost-benefit analysis that incorporates all costs and benefits, both public and private; (3) Whether the project is supported by significant private sector investment and substantial credible evidence that, but for the existence of sales tax increment financing, the project would not be feasible; (4) Whether the economic opportunity district excise tax dollars will leverage or be the catalyst for the effective use of private, other local government, state or federal funding that is available; (5) Whether there is substantial and credible evidence that the project is likely to be started and completed in a timely fashion; (6) Whether the project will, directly or indirectly, improve the opportunities in the area where the project will be located for the successful establishment or expansion of other industrial or commercial businesses; (7) Whether the project will, directly or indirectly, assist in the creation of additional long-term employment opportunities in the area and the quality of jobs created in all phases of the project, to include, but not be limited to, wages and benefits; (8) Whether the project will fulfill a pressing need for the area, or part of the area, in which the economic opportunity district is located; (9) Whether the county commission has a strategy for economic development in the county and whether the project is consistent with that strategy; (10) Whether the project helps to diversify the local economy; (11) Whether the project is consistent with the goals of this article; (12) Whether the project is economically and fiscally sound using recognized business standards of finance and accounting; and (13) (A) The ability of the county commission and the project developer or project team to carry out the project: Provided, That no project may be approved by the Development Office unless the amount of all development expenditures proposed to be made in the first twenty-four months following the creation of the district results in capital investment of more than $75 million in the district and the county submits clear and convincing information, to the satisfaction of the Development Office, that the investment will be made if the Development Office approves the project and the Legislature authorizes the county commission to levy an excise tax on sales of goods and services made within the economic opportunity district as provided in this article: Provided, however, That such minimum capital investment does not apply to projects proposed by the Commissioner of Highways in accordance with section twenty-three, article twenty-two, chapter seven of this code. (B) Notwithstanding any provision of paragraph (A) of this subdivision to the contrary, no project involving remediation may be approved by the Development Office unless the amount of all development expenditures proposed to be made in the first forty-eight months following the creation of the district results in capital investment of more than $75 million in the district. In addition to the remaining provisions of paragraph (A) of this subdivision the Development Office may not approve a project involving remediation authorized under section five of this article unless the county commission submits clear and convincing information, to the satisfaction of the Development Office, that the proposed remediation expenditures to be financed by the issuance of bonds or notes pursuant to section sixteen of this article do not constitute more than twenty-five percent of the total development expenditures associated with the project. (c) Additional criteria. -- The Development Office may establish other criteria for consideration when approving the applications. (d) Action on the application. -- Upon receipt of an application, the Development Office shall promptly request a certification from the Tax Commissioner of the base tax revenue amount and the Tax Commissioner shall provide the certification to the Development Office within thirty days. The Executive Director of the Development Office shall act to approve or not approve any application within thirty days following the receipt of the application and the certification from the Tax Commissioner required by this subsection or the receipt of any additional information requested by the Development Office, whichever is the later. (e) Certification of project. -- If the Executive Director of the Development Office approves a county's economic opportunity district project application, he or she shall issue to the county commission a written certificate evidencing the approval. The certificate shall expressly state a base tax revenue amount, the gross annual district tax revenue amount and the estimated net annual district tax revenue amount which, for purposes of this article, is the difference between the gross annual district tax revenue amount and the base tax revenue amount, all of which the Development Office has determined with respect to the district's application based on any investigation it considers reasonable and necessary, including, but not limited to, any relevant information the Development Office requests from the Tax Commissioner and the Tax Commissioner provides to the Development Office: Provided, That in determining the net annual district tax revenue amount, the Development Office may not use a base tax revenue amount less than that amount certified by the Tax Commissioner but, in lieu of confirmation from the Tax Commissioner of the gross annual district tax revenue amount, the Development Office may use the estimate of the gross annual district tax revenue amount provided by the county commission pursuant to subsection (a) of this section. (f) Certification of enlargement or reduction of geographic boundaries of previously certified district. -- If the Executive Director of the Development Office approves a county's economic opportunity district project application to expand or reduce the geographic boundaries of a previously certified district, he or she shall issue to the county commission a written certificate evidencing the approval. The certificate shall expressly state a base tax revenue amount, the gross annual district tax revenue amount and the estimated net annual district tax revenue amount which, for purposes of this article, is the difference between the gross annual district tax revenue amount and the base tax revenue amount, all of which the Development Office has determined with respect to the district's application based on any investigation it considers reasonable and necessary, including, but not limited to, any relevant information the Development Office requests from the Tax Commissioner and the Tax Commissioner provides to the Development Office: Provided, That in determining the net annual district tax revenue amount, the Development Office may not use a base tax revenue amount less than that amount certified by the Tax Commissioner but, in lieu of confirmation from the Tax Commissioner of the gross annual district tax revenue amount, the Development Office may use the estimate of the gross annual district tax revenue amount provided by the county commission pursuant to subsection (a) of this section. (g) Promulgation of rules. -- The Executive Director of the Development Office may promulgate rules to implement the economic opportunity development district project application approval process and to describe the criteria and procedures it has established in connection therewith. These rules are not subject to the provisions of chapter twenty-nine-a of this code but shall be filed with the Secretary of State. WVC 7 - 22 - 7 §7-22-7. Application to Development Office for approval of an
economic opportunity development district project.
(a) General. -- The Development Office shall receive and act
on applications filed with it by county commissions pursuant to
section six of this article. Each application must include:
(1) A true copy of the notice described in section six of this
(3) A reasonable estimate of the number of months needed to
(4) A general description of the capital improvements,
additional or extended services and other proposed development
expenditures to be made in the district as part of the project;
(5) A description of the proposed method of financing the
development expenditures, together with a description of the
reserves to be established for financing ongoing development
expenditures necessary to permanently maintain the optimum economic
viability of the district following its inception: Provided, That
the amounts of the reserves may not exceed the amounts that would
be required by prevailing commercial capital market considerations;
(6) A description of the sources and anticipated amounts of
all financing, including, but not limited to, proceeds from the
issuance of any bonds or other instruments, revenues from the
special district excise tax and enhanced revenues from property
(7) A description of the financial contribution of the county
commission to the funding of development expenditures;
(8) Identification of any businesses that the county
commission expects to relocate their business locations from the
district to another place in the state in connection with the
establishment of the district or from another place in this state
to the district: Provided, That for purposes of this article, any
entities shall be designated "relocated entities";
(9) Identification of any businesses currently conducting
business in the proposed economic opportunity development district
that the county commission expects to continue doing business there
after the district is created;
(10) A good faith estimate of the aggregate amount of
consumers sales and service tax that was actually remitted to the
Tax Commissioner by all business locations identified as provided
in subdivisions (8) and (9) of this subsection with respect to
their sales made and services rendered from their then current
business locations that will be relocated from, or to, or remain in
the district, for the twelve full calendar months next preceding
the date of the application: Provided, That for purposes of this
article, the aggregate amount is designated as "the base tax
revenue amount";
(11) A good faith estimate of the gross annual district tax
revenue amount;
(13) The Tax Commissioner's certification of: (i) The amount
of consumers sales and service taxes collected from businesses
located in the economic opportunity district during the twelve
calendar months preceding the calendar quarter during which the
application will be submitted to the Development Office; (ii) the
estimated amount of economic opportunity district excise tax that
will be collected during the first twelve months after the month in
which the Tax Commissioner would first begin to collect that tax;
and (iii) the estimated amount of economic opportunity district
excise tax that will be collected during the first thirty-six
months after the month in which the Tax Commissioner would first
begin to collect that tax; and
(14) Any additional information the Development Office may
(b) Review of applications. -- The Development Office shall
review all project proposals for conformance to statutory and
regulatory requirements, the reasonableness of the project's budget
and timetable for completion and the following criteria:
(1) The quality of the proposed project and how it addresses
economic problems in the area in which the project will be located;
(2) The merits of the project determined by a cost-benefit
analysis that incorporates all costs and benefits, both public and
(3) Whether the project is supported by significant private sector investment and substantial credible evidence that, but for
the existence of sales tax increment financing, the project would
not be feasible;
(4) Whether the economic opportunity district excise tax
dollars will leverage or be the catalyst for the effective use of
private, other local government, state or federal funding that is
(5) Whether there is substantial and credible evidence that
the project is likely to be started and completed in a timely
(6) Whether the project will, directly or indirectly, improve
the opportunities in the area where the project will be located for
the successful establishment or expansion of other industrial or
(7) Whether the project will, directly or indirectly, assist
in the creation of additional long-term employment opportunities in
the area and the quality of jobs created in all phases of the
project, to include, but not be limited to, wages and benefits;
(8) Whether the project will fulfill a pressing need for the
area, or part of the area, in which the economic opportunity
(9) Whether the county commission has a strategy for economic
development in the county and whether the project is consistent
with that strategy;
(11) Whether the project is consistent with the goals of this
(12) Whether the project is economically and fiscally sound
using recognized business standards of finance and accounting; and
(13) (A) The ability of the county commission and the project
developer or project team to carry out the project: Provided, That
no project may be approved by the Development Office unless the
amount of all development expenditures proposed to be made in the
first twenty-four months following the creation of the district
results in capital investment of more than $75 million in the
district and the county submits clear and convincing information,
to the satisfaction of the Development Office, that the investment
will be made if the Development Office approves the project and the
Legislature authorizes the county commission to levy an excise tax
on sales of goods and services made within the economic opportunity
district as provided in this article.
subdivision to the contrary, no project involving remediation may
be approved by the Development Office unless the amount of all
development expenditures proposed to be made in the first
forty-eight months following the creation of the district results
in capital investment of more than $75 million in the district. In
addition to the remaining provisions of paragraph (A) of this
subdivision the Development Office may not approve a project
involving remediation authorized under section five of this article unless the county commission submits clear and convincing
information, to the satisfaction of the Development Office, that
the proposed remediation expenditures to be financed by the
issuance of bonds or notes pursuant to section sixteen of this
article do not constitute more than twenty-five percent of the
total development expenditures associated with the project.
(c) Additional criteria. -- The Development Office may
establish other criteria for consideration when approving the
(d) Action on the application. -- The Executive Director of
the Development Office shall act to approve or not approve any
application within thirty days following the receipt of the
application or the receipt of any additional information requested
by the Development Office, whichever is the later.
(e) Certification of project. -- If the Executive Director of
the Development Office approves a county's economic opportunity
district project application, he or she shall issue to the county
commission a written certificate evidencing the approval.
The certificate shall expressly state a base tax revenue
amount, the gross annual district tax revenue amount and the
estimated net annual district tax revenue amount which, for
purposes of this article, is the difference between the gross
annual district tax revenue amount and the base tax revenue amount,
all of which the Development Office has determined with respect to
the district's application based on any investigation it considers reasonable and necessary, including, but not limited to, any
relevant information the Development Office requests from the Tax
Commissioner and the Tax Commissioner provides to the Development
Office: Provided, That in determining the net annual district tax
revenue amount, the Development Office may not use a base tax
revenue amount less than that amount certified by the Tax
Commissioner but, in lieu of confirmation from the Tax Commissioner
of the gross annual district tax revenue amount, the Development
Office may use the estimate of the gross annual district tax
revenue amount provided by the county commission pursuant to
(f) Certification of enlargement of geographic boundaries of
previously certified district. -- If the Executive Director of the
Development Office approves a county's economic opportunity
district project application to expand the geographic boundaries of
a previously certified district, he or she shall issue to the
county commission a written certificate evidencing the approval.
the district's application based on any investigation it considers
reasonable and necessary, including, but not limited to, any relevant information the Development Office requests from the Tax
(g) Promulgation of rules. -- The Executive Director of the
Development Office may promulgate rules to implement the economic
opportunity development district project application approval
process and to describe the criteria and procedures it has
established in connection therewith. These rules are not subject
to the provisions of chapter twenty-nine-a of this code but shall
be filed with the Secretary of State.
WVC 7 - 22 - 7 A
§7-22-8. Establishment of the economic opportunity development district fund. (a) General. -- There is hereby created a special revenue account in the State Treasury designated the "Economic Opportunity Development District Fund" which is an interest-bearing account and shall be invested in the manner described in section nine-c, article six, chapter twelve of this code with the interest income a proper credit to the Fund. (b) District subaccount. -- A separate and segregated subaccount within the account shall be established for each economic opportunity development district and each joint economic opportunity development district that is approved by the Executive Director of the Development Office. In addition to the economic opportunity district excise tax levied and collected as provided in this article, funds paid into the account for the credit of any subaccount may also be derived from the following sources: (1) All interest or return on the investment accruing to the subaccount; (2) Any gifts, grants, bequests, transfers, appropriations or donations which are received from any governmental entity or unit or any person, firm, foundation or corporation; and (3) Any appropriations by the Legislature which are made for this purpose. WVC 7 - 22 - 8 §7-22-8. Establishment of the economic opportunity development
district fund.
(a) General. -- There is hereby created a special revenue
account in the State Treasury designated the "Economic Opportunity
Development District Fund" which is an interest-bearing account and
shall be invested in the manner described in section nine-c,
article six, chapter twelve of this code with the interest income
a proper credit to the Fund.
(b) District subaccount. -- A separate and segregated
subaccount within the account shall be established for each
economic opportunity development district that is approved by the
Executive Director of the Development Office. In addition to the
economic opportunity district excise tax levied and collected as
provided in this article, funds paid into the account for the
credit of any subaccount may also be derived from the following
(1) All interest or return on the investment accruing to the
subaccount;
(2) Any gifts, grants, bequests, transfers, appropriations or
donations which are received from any governmental entity or unit
or any person, firm, foundation or corporation; and
(3) Any appropriations by the Legislature which are made for
WVC 7 - 22 - 9 §7-22-9. Authorization to levy special district excise tax.
§7-22-12. Special district excise tax authorized. (a) General. -- The county commission of a county, authorized by the Legislature to levy a special district excise tax for the benefit of an economic opportunity development district, may, by order entered of record, impose that tax on the privilege of selling tangible personal property and rendering select services in the district in accordance with this section. (b) Tax base. -- The base of a special district excise tax imposed pursuant to this section shall be identical to the base of the consumers sales and service tax imposed pursuant to article fifteen, chapter eleven of this code on sales made and services rendered within the boundaries of the district. Sales of gasoline and special fuel are not subject to special district excise tax but remain subject to the tax levied by article fifteen, chapter eleven of this code. Except for the exemption provided in section nine-f of that article, all exemptions and exceptions from the consumers sales and service tax also apply to the special district excise tax. (c) Tax rate. -- The rate or rates of a special district excise tax levied pursuant to this section shall be identical to the rate or rates of the consumer sales and service tax imposed pursuant to article fifteen, chapter eleven of this code on sales made and services rendered within the boundaries of the district authorized by this section. (d) Collection by Tax Commissioner. -- The order of the county commission imposing a special district excise tax shall provide for the tax to be collected by the Tax Commissioner in the same manner as the tax levied by section three, article fifteen, chapter eleven of this code is administered, assessed, collected and enforced. (1) The Tax Commissioner may require the electronic filing of returns related to the special district excise tax imposed pursuant to this section, and also may require the electronic payment of the special district excise tax imposed pursuant to this section. The Tax Commissioner may prescribe by rules adopted or proposed pursuant to article three, chapter twenty-nine-a of this code, administrative notices, and forms and instructions, the procedures and criteria to be followed to electronically file those returns and to electronically pay the special district excise tax imposed pursuant to this section. (2) Any rules filed by the State Tax Commissioner relating to the special district excise tax imposed pursuant to this section shall set forth the following: (A) Acceptable indicia of timely payment; (B) Which type of electronic filing method or methods a particular type of taxpayer may or may not use; (C) What type of electronic payment method or methods a particular type of taxpayer may or may not use; (D) What, if any, exceptions are allowable, and alternative methods of payment that may be used for any exceptions; (E) Procedures for making voluntary or mandatory electronic payments or both; (F) Procedures for ensuring that taxpayers new to an economic opportunity development district are included within the Tax Commissioner’s database; (G) Procedures for ensuring that taxpayers with multiple locations properly allocate their special district excise taxes to the appropriate economic opportunity development district and reflect the allocation of their returns; and (H) Any other provisions necessary to ensure the timely electronic filing of returns related to the special district excise tax and the making of payments electronically of the special district excise tax imposed pursuant to this section. (3)(A) Notwithstanding the provisions of section five-d, article ten, chapter eleven of this code: (i) So long as bonds are outstanding pursuant to this article, the Tax Commissioner shall provide on a monthly basis to the trustee for bonds issued pursuant to this article information on returns submitted pursuant to this article; and (ii) the trustee may share the information so obtained with the county commission that established the economic opportunity development district that issued the bonds pursuant to this article and with the bondholders and with bond counsel for bonds issued pursuant to this article. The Tax Commissioner and the trustee may enter into a written agreement in order to accomplish exchange of the information. (B) Any confidential information provided pursuant to this subdivision shall be used solely for the protection and enforcement of the rights and remedies of the bondholders of bonds issued pursuant to this article. Any person or entity that is in possession of information disclosed by the Tax Commissioner or shared by the trustee pursuant to subdivision (a) of this subsection is subject to the provisions of section five-d, article ten, chapter eleven of this code as if the person or entity that is in possession of the tax information is an officer, employee, agent or representative of this state or of a local or municipal governmental entity or other governmental subdivision. (C) Notwithstanding any provision of this code to the contrary, so long as bonds are outstanding pursuant to this article, the Tax Commissioner shall allow a designated representative of the county commission that established the economic opportunity development district for which the bonds were issued to audit the returns filed by the taxpayers in the economic opportunity development district no less often than once each quarter of the fiscal year. The Tax Commissioner may require the audit to be conducted at the Tax Commissioner’s office, may prohibit copying of any returns, and may require the representatives to enter into a written confidentiality agreement. The Tax Commissioner shall promptly investigate any questions raised by an audit, shall promptly take all actions required to correct any errors, and shall report to the applicable county commission the results of its investigation and actions. (e) Deposit of net tax collected. -- (1) The order of the county commission imposing a special district excise tax shall provide that the Tax Commissioner deposit the net amount of tax collected in the Special Economic Opportunity Development District Fund to the credit of the county commission's subaccount therein for the economic opportunity development district and that the money in the subaccount may only be used to pay for development expenditures as provided in this article except as provided in subsection (f) of this section. (2) The State Treasurer shall withhold from the county commission's subaccount in the Economic Opportunity Development District Fund and shall deposit in the General Revenue Fund of this state, on or before the twentieth day of each calendar month next following the effective date of a special district excise tax, a sum equal to one twelfth of the base tax revenue amount last certified by the Development Office pursuant to section seven of this article. (f) Effective date of special district excise tax. -- Any taxes imposed pursuant to the authority of this section are effective on the first day of the calendar month that begins sixty days after the date of adoption of an order entered of record imposing the tax or the first day of any later calendar month expressly designated in the order. (g) Copies of order. -- Upon entry of an order levying a special district excise tax, a certified copy of the order shall be mailed to the State Auditor, as ex officio the chief inspector and supervisor of public offices, the State Treasurer and the Tax Commissioner. WVC 7 - 22 - 12 §7-22-12. Special district excise tax authorized.
(a) General. -- The county commission of a county, authorized
by the Legislature to levy a special district excise tax for the
benefit of an economic opportunity development district, may, by
order entered of record, impose that tax on the privilege of
selling tangible personal property and rendering select services in
the district in accordance with this section.
(b) Tax base. -- The base of a special district excise tax
imposed pursuant to this section shall be identical to the base of
the consumers sales and service tax imposed pursuant to article
fifteen, chapter eleven of this code on sales made and services
rendered within the boundaries of the district. Sales of gasoline
and special fuel are not subject to special district excise tax but
remain subject to the tax levied by article fifteen, chapter eleven
of this code. Except for the exemption provided in section nine-f
of that article, all exemptions and exceptions from the consumers
sales and service tax also apply to the special district excise
(c) Tax rate. -- The rate or rates of a special district
excise tax levied pursuant to this section shall be identical to
the rate or rates of the consumer sales and service tax imposed
pursuant to article fifteen, chapter eleven of this code on sales
made and services rendered within the boundaries of the district
(d) Collection by Tax Commissioner. -- The order of the county commission imposing a special district excise tax shall
provide for the tax to be collected by the Tax Commissioner in the
same manner as the tax levied by section three, article fifteen,
chapter eleven of this code is administered, assessed, collected
(1) The Tax Commissioner may require the electronic filing of
returns related to the special district excise tax imposed pursuant
to this section, and also may require the electronic payment of the
special district excise tax imposed pursuant to this section. The
Tax Commissioner may prescribe by rules adopted or proposed
pursuant to article three, chapter twenty-nine-a of this code,
administrative notices, and forms and instructions, the procedures
and criteria to be followed to electronically file those returns
and to electronically pay the special district excise tax imposed
(2) Any rules filed by the State Tax Commissioner relating to
the special district excise tax imposed pursuant to this section
(B) Which type of electronic filing method or methods a
particular type of taxpayer may or may not use;
(C) What type of electronic payment method or methods a
(D) What, if any, exceptions are allowable, and alternative
methods of payment that may be used for any exceptions;
(E) Procedures for making voluntary or mandatory electronic
payments or both; and
(F) Any other provisions necessary to ensure the timely
electronic filing of returns related to the special district excise
tax and the making of payments electronically of the special
district excise tax imposed pursuant to this section.
(3)(A) Notwithstanding the provisions of section five-d,
article ten, chapter eleven of this code: (i) So long as bonds are
outstanding pursuant to this article, the Tax Commissioner shall
provide on a monthly basis to the trustee for bonds issued pursuant
to this article information on returns submitted pursuant to this
article; and (ii) the trustee may share the information so obtained
with the county commission that established the economic
opportunity development district that issued the bonds pursuant to
this article and with the bondholders and with bond counsel for
bonds issued pursuant to this article. The Tax Commissioner and
the trustee may enter into a written agreement in order to
(B) Any confidential information provided pursuant to this
subdivision shall be used solely for the protection and enforcement
pursuant to this article. Any person or entity that is in
possession of information disclosed by the Tax Commissioner or
shared by the trustee pursuant to subdivision (a) of this
subsection is subject to the provisions of section five-d, article ten, chapter eleven of this code as if the person or entity that is
in possession of the tax information is an officer, employee, agent
or representative of this state or of a local or municipal
governmental entity or other governmental subdivision.
(1) The order of the county commission imposing a special
district excise tax shall provide that the Tax Commissioner deposit
the net amount of tax collected in the Special Economic Opportunity
Development District Fund to the credit of the county commission's
subaccount therein for the economic opportunity development
district and that the money in the subaccount may only be used to
pay for development expenditures as provided in this article except
as provided in subsection (f) of this section.
(2) The State Treasurer shall withhold from the county
commission's subaccount in the Economic Opportunity Development
District Fund and shall deposit in the General Revenue Fund of this
state, on or before the twentieth day of each calendar month next
following the effective date of a special district excise tax, a
sum equal to one twelfth of the base tax revenue amount last
certified by the development office pursuant to section seven of
(f) Effective date of special district excise tax. -- Any
taxes imposed pursuant to the authority of this section are
effective on the first day of the calendar month that begins sixty
days after the date of adoption of an order entered of record imposing the tax or the first day of any later calendar month
expressly designated in the order.
(g) Copies of order. -- Upon entry of an order levying a
special district excise tax, a certified copy of the order shall be
mailed to the State Auditor, as ex officio the chief inspector and
supervisor of public offices, the State Treasurer and the Tax
WVC 7 - 22 - 13 §7-22-13. Requisition of district subaccount funds.
§7-22-14. Modification of Included area; notice; hearing. (a) General. -- The order creating an economic opportunity development district may not be amended to include additional contiguous property until after the amendment is approved by the executive director of the Development Office in the same manner as an application to approve the establishment of the district is acted upon under section seven of this article and the amendment is authorized by the Legislature. The order creating an economic opportunity development district may not be amended to remove property until after the amendment is approved by the executive director of the Development Office in the same manner as an application to approve the establishment of the district is acted upon under section seven of this article: Provided, That any amendment for the purpose of removing property from an economic opportunity development district may not require authorization from the Legislature and shall ensure that any such district after such an amendment remains contiguous. The order which is entered for the purpose of removing parcels from an existing economic opportunity development district may not be effective any earlier than the first day of the calendar month which begins at least thirty days following the entry of the order or such later date as may be specified by the county commission in the order. (b) Limitations. -- Additional property may not be included in the district unless it is situated within the boundaries of the county and is contiguous to the then current boundaries of the district. (c) Public hearing required. -- (1) The county commission of any county desiring to amend its order shall designate a time and place for a public hearing upon the proposal to include additional property. The notice shall meet the requirements set forth in section six of this article. (2) At the time and place set forth in the notice, the county commission shall afford the opportunity to be heard to any owners of real property either currently included in or proposed to be added to the existing district and to any other residents of the county. (d) Application to West Virginia Development Office. -- Following the hearing, the county commission may, by resolution, approve the filing of an application with the Development Office for the inclusion of the additional property in the district or for the removal of the applicable parcels from the district. (e) Consideration by the Executive Director of the Development Office. -- Before the executive director of the Development Office approves inclusion of the additional property in the district, the Development Office shall determine the amount of taxes levied by article fifteen, chapter eleven of this code that were collected by businesses located in the area the county commission proposes to add to the district in the same manner as the base amount of tax was determined when the district was first created. The State Treasurer shall also deposit one twelfth of this additional tax base amount into the General Revenue Fund each month, as provided in section twelve of this article. (f) Legislative action required to include additional property. -- After the Executive Director of the Development Office approves amending the boundaries of the district to include additional property, the Legislature must amend section nine of this article to allow levy of the special district excise tax on business located in geographic area to be included in the district. After the Legislature amends said section, the county commission may then amend its order: Provided, That the order may not be effective any earlier than the first day of the calendar month that begins sixty days after the effective date of the act of the Legislature authorizing the levy on the special district excise tax on businesses located in the geographic area to be added to the boundaries of the district for which the tax is levied or a later date as set forth in the order of the county commission. (g) Collection of special district excise tax. -- All businesses included in a district because of the boundary amendment shall on the effective date of the order, determined as provided in subsection (f) of this section, collect the special district excise tax on all sales on tangible property or services made from locations in the district on or after the effective date of the county commission's order or a later date as set forth in the order. (h) Minor Modifications. -- Notwithstanding any provision of this article to contrary, a county commission may amend the order creating an economic opportunity development district to make, and may make, modifications to the boundaries of the economic opportunity development district without holding a public hearing or receiving approval of the executive director of the West Virginia Development Office or authorization by the Legislature if the modifications do not increase the total acreage of the economic opportunity development district or result in a change to the base tax revenue amount. The county commission is authorized to levy special district excise taxes on sales of tangible personal property and services made from business locations within the modified boundaries of the economic opportunity development district. WVC 7 - 22 - 14 §7-22-14. Modification of Included area; notice; hearing.
(a) General. -- The order creating an economic opportunity
development district may not be amended to include additional
contiguous property until after the amendment is approved by the
executive director of the Development Office in the same manner as
an application to approve the establishment of the district is
acted upon under section seven of this article and the amendment is
(b) Limitations. -- Additional property may not be included
in the district unless it is situated within the boundaries of the
county and is contiguous to the then current boundaries of the
(1) The county commission of any county desiring to amend its
order shall designate a time and place for a public hearing upon
the proposal to include additional property. The notice shall meet
the requirements set forth in section six of this article.
(2) At the time and place set forth in the notice, the county
commission shall afford the opportunity to be heard to any owners
of real property either currently included in or proposed to be
added to the existing district and to any other residents of the
(d) Application to West Virginia Development Office. --
Following the hearing, the county commission may, by resolution,
apply to the Development Office to approve inclusion of the additional property in the district.
(e) Consideration by the Executive Director of the Development
Office. -- Before the executive director of the Development Office
approves inclusion of the additional property in the district, the
Development Office shall determine the amount of taxes levied by
article fifteen, chapter eleven of this code that were collected by
businesses located in the area the county commission proposes to
add to the district in the same manner as the base amount of tax
was determined when the district was first created. The State
Treasurer shall also deposit one twelfth of this additional tax
base amount into the General Revenue Fund each month, as provided
in section twelve of this article.
(f) Legislative action required. -- After the Executive
Director of the Development Office approves amending the boundaries
of the district, the Legislature must amend section nine of this
article to allow levy of the special district excise tax on
business located in geographic area to be included in the district. After the Legislature amends said section, the county commission
may then amend its order: Provided, That the order may not be
effective any earlier than the first day of the calendar month that
begins sixty days after the effective date of the act of the
Legislature authorizing the levy on the special district excise tax
on businesses located in the geographic area to be added to the
boundaries of the district for which the tax is levied or a later
date as set forth in the order of the county commission.
(g) Collection of special district excise tax. -- All
businesses included in a district because of the boundary amendment
shall on the effective date of the order, determined as provided in
subsection (f) of this section, collect the special district excise
tax on all sales on tangible property or services made from
locations in the district on or after the effective date of the
county commission's order or a later date as set forth in the
(h) Minor Modifications. Nothwithstanding any provision of
this article to contrary, a county commission may amend the order
creating an economic opportunity development district to make, and
may make, modifications to the boundaries of the economic
opportunity development district without holding a public hearing
or receiving approval of the executive director of the West
Virginia Development Office or authorization by the Legislature if
the modifications do not increase the total acreage of the economic
opportunity development district or result in a change to the base
tax revenue amount. The county commission is authorized to levy
special district excise taxes on sales of tangible personal
property and services made from business locations within the
modified boundaries of the economic opportunity development
WVC 7 - 22 - 15 §7-22-15. Abolishment and dissolution of district; notice;