Source: http://www.wvlegislature.gov/bill_status/bills_text.cfm?billdoc=HB4009%20SUB.htm&yr=2016&sesstype=RS&i=4009
Timestamp: 2020-03-31 09:11:24
Document Index: 43495966

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Committee Substitute House Bill 4009 History
February 22, 2016]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §7-27-1, §7-27-2, §7-27-3, §7-27-4, §7-27-5, §7-27-6, §7-27-7, §7-27-8, §7-27-9, §7-27-10, §7-27-11, §7-27-12, §7-27-13, §7-27-14, §7-27-15, §7-27-16, §7-27-17, §7-27-18, §7-27-19, §7-27-20, §7-27-21, §7-27-22, §7-27-23, §7-27-24, §7-27-25, §7-27-26, §7-27-27, §7-27-28, §7-27-29, §7-27-30, §7-27-31, §7-27-32, §7-27-33, §7-27-34, §7-27-35, §7-27-36, §7-27-37, §7-27-38, §7-27-39, §7-27-40, §7-27-41, §7-27-42, §7-27-43, §7-27-44, §7-27-45, and §7-27-46, all relating to road construction projects; providing legislative purpose and findings; defining terms; authorizing county commissions to develop road construction project plans; specifying process for development and approval of road construction project plans and plan amendments; allowing joint road construction project plans; requiring referendum for approval of certain road construction project plans; providing for amendments to road construction plans; requiring county commissions to submit road construction project plans and plan amendments to Commissioner of Highways for approval; specifying contents of application and approval process; creating new account and subaccounts in State Road Fund; allowing road construction projects be financed on cash basis or by special revenue bonds issued by Commissioner of Highways; giving Commissioner of Highways jurisdiction over all road construction projects accepted into state road system; specifying that road construction projects are public improvements; requiring annual reporting by Commissioner of Highways on county road construction projects; providing procedures and requirements for issuance of special revenue bonds and refunding bonds for county road construction projects; providing that bonds are not debts of state, county or any political subdivisions, are negotiable instruments and are exempt from taxation; specifying that persons executing bonds have no personal liability; providing that powers relating to road construction project plans, construction of projects and issuance of special revenue bonds are additional powers; allowing county commissions with approved road construction projects to impose county transportation sales and use taxes; limiting rate of taxes; requiring transactions and uses subject or exempt from county sales and use taxes to conform to state consumers sales and service tax and use tax requirements except that county tax may not apply to sales of motor vehicles, motor fuels or to purchases where local taxation is prohibited by federal law; requiring Tax Commissioner to administer, collect and enforce county transportation sales and use tax and, for that purpose, specifying a fee allowed for commissioner’s services; making county transportation sales and use taxes subject to West Virginia Tax Procedure and Administration Act and to West Virginia Tax Crimes and Penalties Act; requiring that definitions, taxable transactions and exemptions from county transportation sales and use taxes automatically update when state consumers sales and service tax and use tax laws are amended; requiring county commissions to develop and maintain county rate and boundary databases; requiring county commission to notify Tax Commissioner if tax has been imposed or tax rate has changed; specifying when collection of county transportation sales and use taxes begins; requiring that net collection of county transportation sales and use taxes be deposited in subaccount of county in county road improvement account in the State Road Fund; providing that all powers are supplemental; exempting public officers from personal liability; providing for severability; providing criminal penalties; and providing Commissioner of Highways with authority to propose rules for legislative approval.
That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new article, designated §7-27-1, §7-27-2, §7-27-3, §7-27-4, §7-27-5, §7-27-6, §7-27-7, §7-27-8, §7-27-9, §7-27-10, §7-27-11, §7-27-12, §7-27-13, §7-27-14, §7-27-15, §7-27-16, §7-27-17, §7-27-18, §7-27-19, §7-27-20, §7-27-21, §7-27-22, §7-27-23, §7-27-24, §7-27-25, §7-27-26, §7-27-27, §7-27-28, §7-27-29, §7-27-30, §7-27-31, §7-27-32, §7-27-33, §7-27-34, §7-27-35, §7-27-36, §7-27-37, §7-27-38, §7-27-39, §7-27-40, §7-27-41, §7-27-42, §7-27-43, §7-27-44, §7- 27-45 and §7-27-46, all to read as follows:
(a) The purpose of this article is to provide county commissions with a source of funding to finance: (1) The accelerated construction of new roads and bridges in their respective counties; and (2) the accelerated upgrading or modernizing of existing state roads and bridges in their counties, by allowing them to impose transportation sales and use taxes as provided in this article.
(A) Thirty-eight thousand six hundred eighty-four miles of public roads (2012 Public Certified Mileage);
(F) Six thousand nine hundred fourteen bridges of which thirty-three percent are more than one hundred feet in length;
(G) One all American road;
(2) A 2012 road needs assessment prepared for Governor Tomblin’s Blue Ribbon Commission by Wilbur Smith Associates reveals that during the next seventeen years:
(A) Fifty-one thousand one hundred eight lane miles of road will need to be improved;
(B) Ten thousand four hundred one lane miles will need modernization improvements including lane widening, road reconstruction, and shoulder improvements;
(C) Three thousand four hundred two lane miles will need to be constructed;
(3) The needs assessment concluded that over a twenty-five year period:
(A) Eight hundred fourteen bridges will need to be replaced;
(B) Five hundred seventy-seven bridges will need to be widened;
(C) Eight bridges will need to be straightened; and
(D) One bridge will need to be raised.
(4) The needs assessment projected the funding gap for road construction and maintenance over the next twenty-five years was estimated to be $36.7 billion, excluding new road construction; and
(5) The needs assessment also projected that the funding gap for bridges construction and maintenance was $2.4 billion, excluding new bridge construction.
(6) Modern, safe roads are critical to economic development;
(7) Modern, safe roads and bridges are essential to the growth of our communities and to the public health, welfare and safety;
(8) Counties need greater ability to influence when and where new roads are constructed and existing roads and bridges are modernized or upgraded; and
(9) Significant ways to provide county commissions with the opportunity to influence when and where roads and bridges are constructed, reconstructed, replaced, modernized or upgraded include the ability to recommend to the Division of Highways road and bridge construction projects and to assist in the financing of those projects.
(1) "Business" means any activity engaged in by any person, or caused to be engaged in by any person, with the object of direct or indirect economic gain, benefit or advantage, and includes any purposeful revenue generating activity in a county of this state that imposes transportation sales and use taxes pursuant to this article.
(2) “Categories of road construction projects” include, and are limited to, preservation projects, modernization projects and expansion projects.
(A) “Preservation projects” are road and bridge construction projects that take care of what is already in place and include, but are not limited to, pavement rehabilitation and reconstruction, and bridge repairs and replacements.
(B) “Modernization projects” are road and bridge construction projects that improve safety by improving the existing roadway including, but not limited to, shoulder improvements, reducing the grade of hills, straightening curves, and improving interchanges.
(C) “Expansion projects” are road and bridge construction projects that add to the existing road system and include, but are not limited to, new roads, new bridges, new lanes and new interchanges.
(3) "Commissioner of Highways" means the chief executive officer of the Division of Highways of the Department of Transportation provided in section one, article two-a, chapter seventeen of this code, or his or her designee. The term "designee” in the phrase "or his or her designee", when used in reference to the Commissioner of Highways, means any officer or employee of the Division of Highways duly authorized by the commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article or rules promulgated for this article.
(4) "Computer software" means “computer software” as defined in section two, article fifteen-b, chapter eleven of this code.
(5) "Consumer" means any person purchasing tangible personal property, custom software or a taxable service from a retailer as defined in subdivision (17) of this section or from a seller as defined in section two, article fifteen-b, chapter eleven of this code.
(6) "County commission" means the governing body of a county of this state.
(7) “County transportation sales tax” means the transportation sales tax imposed by a county commission pursuant to this article.
(8) “County transportation sales and use taxes” means the county transportation sales tax and the county transportation use tax imposed by a county commission pursuant to this article.
(9) “County transportation use tax” means the transportation use tax imposed by a county commission pursuant to this article.
(10) “Custom software” means software prepared for a particular customer to meet the specific needs or circumstances of the customer.
(11) "Highway authority" or "highway association" means any entity created by the Legislature for the advancement and improvement of the state road and highway system, including, but not limited to, the New River Parkway Authority, Midland Trail Scenic Highway Association, Shawnee Parkway Authority, Corridor G Regional Development Authority, Coalfields Expressway Authority, Robert C. Byrd Corridor H Highway Authority, West Virginia 2 and I-68 Authority, Little Kanawha River Parkway Authority, King Coal Highway Authority, Coal Heritage Highway Authority, Blue and Gray Intermodal Highway Authority and the West Virginia Eastern Panhandle Transportation Authority or, if an authority is abolished, any entity succeeding to the principal functions of the highway authority or to whom the powers given to the highway authority are given by law.
(12) "Lease" means “lease” as defined in section two, article fifteen-b, chapter eleven of this code;
(13) "Person" includes any individual, firm, partnership, joint venture, joint stock company, association, public or private corporation, limited liability company, limited liability partnership, cooperative, estate, trust, business trust, receiver, executor, administrator, any other fiduciary, any representative appointed by order of any court or otherwise acting on behalf of others, or any other group or combination acting as a unit and the plural as well as the singular number.
(14) "Project costs" means capital costs, costs of financing, planning, designing, constructing, expanding, improving, or maintaining a road, the cost of land, equipment, machinery, installation of utilities and other similar expenditures and all other charges or expenses necessary, appurtenant or incidental to the foregoing.
(15) "Purchase" means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means, for a consideration.
(16) "Purchase price" means “purchase price” as defined in section two, article fifteen-b, chapter eleven of this code;
(17) "Purchaser" means a person to whom a sale of personal property is made or to whom a service is furnished.
(18) "Retailer" means and includes every person engaging in the business of selling, leasing or renting tangible personal property or custom software or furnishing a taxable service for use within the meaning of this article, or in the business of selling, at auction, tangible personal property or custom software owned by the person or others for use in the county imposing taxes pursuant to this article. However, when, in the opinion of the Tax Commissioner, it is necessary for the efficient administration of county use taxes imposed pursuant to this article to regard any salespersons, representatives, truckers, peddlers or canvassers as the agents of the dealers, distributors, supervisors, employees or persons under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of the dealers, distributors, supervisors, employers or persons, the Tax Commissioner may so regard them and may regard the dealers, distributors, supervisors, employers, or persons as retailers for purposes of county use taxes.
(19) "Retailer engaging in business in the county" or any like term, unless otherwise limited by federal statute, means and includes, but is not limited to:
(A) Any retailer having or maintaining, occupying or using, within the county, directly or by a subsidiary, an office, distribution house, sales house, warehouse, or other place of business, or any agent (by whatever name called) operating within the county under the authority of the retailer or its subsidiary, irrespective of whether the place of business or agent is located in the county permanently or temporarily, or whether the retailer or subsidiary is admitted to do business within this state pursuant to article fifteen, chapter thirty-one-d of this code or article fourteen, chapter thirty-one-e of this code; or
(C) For purposes of paragraph (B) of this subdivision, the term "service" means and includes, but is not limited to, customer support services, help desk services, call center services, repair services, engineering services, installation service, assembly service, delivery service by means other than common carrier or the United States Postal Service, technical assistance services, the service of investigating, handling or otherwise assisting in resolving customer issues or complaints while in the county, the service of operating a mail order business or telephone, Internet or other remote order business from facilities located within the county, the service of operating a website or Internet-based business from a location within the county imposing the use tax or any other service.
(20) "Retail sale" or "sale at retail" mean “retail sale” and “sales at retail” as defined in section two, article fifteen-b, chapter eleven of this code.
(21) "Road" means a public highway, road, bridge, tunnel, or overpass to be used for the transportation of persons or goods including bicycle and pedestrian facilities.
(22) "Road project" means any project to acquire, design, construct, expand, renovate, extend, enlarge, increase, equip, improve, maintain or operate a road in this state, including, but not limited to, providing bicycle and pedestrian facilities in conjunction with a road in this state, that is under the jurisdiction of the Division of Highways.
(23) “Road construction project” means and includes any road construction project included in a road construction project plan that is adopted by a county commission pursuant to this article and approved by the Commissioner of Highways as provided in this article.
(24) "Sale" means any transaction resulting in the purchase or lease of tangible personal property, custom software or a taxable service from a retailer.
(25) "Sales price" means “sales price” as defined in section two, article fifteen-b, chapter eleven of this code.
(26) “Sales tax” or “Transportation sales tax” means the transportation sales and service tax imposed by a county commission pursuant to this article on sales of tangible personal property or custom software and on the furnishing of taxable services.
(27) "Seller" means “seller” as defined in section two, article fifteen-b, chapter eleven of this code.
(28) "Service" or "selected service" mean “service” or “selected service” as defined in section two, article fifteen-b, chapter eleven of this code.
(29) “Tangible personal property” means “tangible personal property as defined in section two, article fifteen-b, chapter eleven of this code.
(30) “Tax” means a transportation sales or a transportation use tax imposed by a county commission pursuant to this article and includes additions to tax, interest and penalties levied under article ten, chapter eleven of this code.
(31) "Tax Commissioner" means the State Tax Commissioner provided in article one, chapter eleven of this code or his or her delegate. The term "delegate" in the phrase "or his or her delegate", when used in reference to the Tax Commissioner, means any officer or employee of the state Tax Division duly authorized by the Tax Commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article or rules promulgated for this article.
(32) "Taxpayer" means “taxpayer” as defined in section two, article fifteen-b, chapter eleven of this code, who is subject to a transportation sales tax or a transportation use tax imposed by a county commission pursuant to this article, whether acting for himself or herself or as a fiduciary, and who is liable for payment of any additions to tax, penalties or interest imposed by article ten, chapter eleven of this code for failure to timely pay or remit transportation sales taxes or transportation use taxes imposed by a county commission pursuant to this article.
(33) "The code” or “this code" means the Code of West Virginia, 1931, as amended by the Legislature.
(34) “This state” means the State of West Virginia.
(35) “Use tax” or “Transportation use tax” means the county transportation use tax imposed by a county commission pursuant to this article on the use in the county of tangible personal property, custom software or the results of a taxable service upon which the county transportation sales tax was not paid.
(36) “Vendor” means any person furnishing services subject to a county’s sales and use taxes imposed pursuant to this article, or making sales of tangible personal property or custom software subject to a county’s sales and use taxes imposed pursuant to this article. The terms "vendor," “retailer” and "seller" are used interchangeably in this article.
County commissions, upon their own initiative or upon application of: (1) A highway authority; (2) a local, county or regional economic development authority; or (3) any resident of the county, may propose creation of a road construction project plan for the county, or propose an amendment to an existing road construction project plan of the county.
(3) Identify the places in the county where the proposed road construction project plan may be viewed; Provided, That the county commission shall include the proposed road construction project plan on its webpage; and
(4) Provide information regarding how the county commission anticipates funding the road construction projects contained in the road construction project plan, including, but not limited to, whether one or more projects in the proposed road construction project plan, will be financed, in whole or in part, by the imposition of a county transportation sales tax and a county transportation use tax and the proposed rate of the taxes the county finds necessary to finance, in whole or in part, the proposed road construction project plan.
(c) Notice by mail. – On or before the first day of publication of the public notice required in subsection (b) of this section, the county commission shall send a copy of the notice by first-class mail to the Commissioner of Highways, the Director of the West Virginia Development Office and to the mayor of each municipality located within the county. Additionally, when the county commission reasonably anticipates that a proposed road construction project may affect a bordering county, it shall send a copy of the notice by first-class mail to the president of the county commission of the bordering county or counties.
(d) Public Hearing.. – All persons who appear at any public hearing required by this section shall be afforded a reasonable opportunity to express their views on all or any part of the proposed road construction project plan. Each public hearing shall be recorded by a court reporter, or be digitally recorded.
(a) Resolution of county commission. – After both the public hearing and the public comment period closes, and after receipt of any required resolution of the governing body of a municipality, as required in subsection (b) of this section, the county commission may, by resolution, finalize its roads construction project plan: Provided, That if there is more than one road construction project in its road construction project plan, the road construction project plan shall include a prioritization of each road construction project, This resolution shall also authorize the submission of the road construction project plan to the voters of the county by referendum if the road construction project plan is to be financed, in whole or in part, by a county transportation sales tax and a county transportation use tax or by the issuing of special revenue bonds authorized by this article.
(b) Consent of municipality in which project located. – No county commission may adopt a resolution approving a road construction project plan any portion of which is located within the boundaries of a Class I, II, III or IV municipality, without the adoption of a resolution by the governing body of that municipality consenting to the road construction project.
§7-27-7. Requirement for referendum on final road construction project plan.
(a) The county commission shall submit the question of the adoption of a road construction project plan to the voters in a county-wide referendum to be held in conjunction with a primary or general election. The question to be voted on in the referendum shall identify the project plan by its name and location, its projected cost estimate and how the cost of the road construction project plan is to be financed. The question shall state if the road construction plan is to be financed in whole or in part by the imposition of a county transportation sales and use tax, including the rate of the tax to be imposed, and if it is to be financed in whole or in part by the issuance of special revenue bonds as authorized by this article.
(b) No county commission may proceed with a road construction plan which will be financed, in whole or in part, by the imposition of a transportation sales and use tax or by the issuance of special revenue bonds as authorized by this article unless the sixty percent of the voters of casting voting in the referendum vote to approve the road construction project plan,
(c) Upon approval of a road construction project plan by referendum, the county commission may submit its plan to the Commissioner of Highways for his or her review and approval as provided by this article.
§7-27-8. Joint road construction projects.
(a) The Legislature hereby finds and declares that the citizens of the state would benefit from coordinated road construction efforts by county commissions that impose transportation sales and use taxes pursuant to this article.
(b) Notwithstanding any other section of this code to the contrary, any two or more county commissions may contract to share expenses for and to dedicate county funds or to dedicate transportation sales tax or transportation use tax revenues, on a pro rata basis, to facilitate construction of road construction projects: Provided, That the road construction projects must be a part of a road construction project plan created and approved pursuant to this article by each county commission contracting to share expenses and funds.
(e) No withdrawing county commission may be entitled to the return of any money or property advanced to the road construction project.
(f) Notwithstanding any provision of this code to the contrary, any county commission imposing transportation sales and use taxes pursuant to this article may agree with one or more other counties that also impose transportation sales and use taxes pursuant to this article that have an interest in completion of a proposed road construction project, may enter into an intergovernmental agreement with respect to the pooling of transportation sales and use tax revenues to finance construction of the road construction project either on a cash basis or to pay debt service on revenue bonds issued by the Commissioner of Highways to fund the road construction project.
(a) General. – A road construction project plan adopted by order of the county commission may be amended by the county commission at any time to add one or more projects, or delete one or more projects, or redesignate the order in which projects are to be completed as funds become available: Provided, That once a particular road construction project has been approved by the Commissioner of Highways and an intergovernmental agreement is executed as provided in this article for that project, the project may not be revised by the county commission without the express written approval of the Commissioner of Highways.
(b) Procedure to amend project plan. – The procedures in this article that apply to creation of a road construction project plan shall also apply to each proposed amendment to the adopted road construction project plan.
§7-27-10. Order adopting road construction project plan or plan amendment.
(a) A road construction project plan, or an amendment to an existing project plan, may not be adopted by order of the county commission until after the project plan, or the plan amendment, has been approved by the Commissioner of Highways.
(b) Upon approval of a road construction project plan, or a plan amendment, by the Commissioner of Highways, the county commission may enter an order that:
(2) Assigns a name to the road construction project for identification purposes, which name shall be the name given to the project by the Commissioner of Highways should the commissioner assign a name to the project.
(A) The name may include a geographic or other designation; and
(B) In addition to the project name, the project shall be assigned a project number that begins with the federal information processing code number (FIPS code number) for the county followed by a hyphen and a consecutive number beginning with the number “01". Each additional road construction project in the county approved by the Commissioner of Highways shall be assigned the next consecutive number.
(3) Establishes a county transportation sales tax and a county transportation use tax as provided in this article at rates not to exceed one percent. However, the rate of the sales tax and the rate of the use tax shall at all times be identical.
(a) General. – No road construction project plan may be in existence for a period longer than thirty years, except as otherwise provided in this section, and no revenue bonds secured by collections of the taxes imposed by a county commission pursuant to this article may have a final maturity date of more than thirty years after date of issuance of the revenue bonds.
(b) Extension of plan. – Each amendment of a county’s roads construction project plan approved by the Commissioner of Highways that results in execution of an intergovernmental agreement by the county commission and the Commissioner of Highways shall extend the term of the project plan for another thirty years beginning with the day the last party to sign, signs that intergovernmental agreement.
(c) Termination of transportation sales and use taxes. – The transportation sales and use taxes imposed by a county commission pursuant to this article to finance, in whole or in part, the county’s road construction project plan shall expire on the first day of the calendar quarter that begins one hundred twenty days after the later of: (1) If no special revenue bonds are issued as authorized by this article, the day the county commission notifies the Tax Commissioner in writing that its road construction projects financed, in whole or in part, with transportation sales and use tax revenue have been completed; or (2) if special revenue bonds have been issued as authorized by this article, the Commissioner of Highways certifies to the county commission and to the Tax Commissioner that all principal and interest due, or to become due, on the bonds issued under this article to finance the road construction project or projects has been paid or is provided for.
(d) Shorter period. – The county commission creating the road construction project plan financed, in whole or in part, by transportation sales and use tax revenues may set a shorter period for the existence of the taxes. However, no revenue bonds may have a final maturity date later than the termination date of the county’s transportation sales and use taxes imposed pursuant to this article.
(e) Termination order. – Prior to expiration of the county’s transportation sales and use taxes, the county commission shall adopt an order terminating the transportation sales and use taxes imposed pursuant to this article on the date specified. However, the termination may not extinguish any person’s liability for payment of transportation sales and use taxes that arose prior to termination of the taxes regardless of whether the taxes were assessed or not assessed prior to the termination date, and as to those taxes, the rights and duties of the taxpayer and of the State of West Virginia shall be fully and completely preserved.
(f) Prohibition on termination or rate reduction. – The county commission may not repeal the order imposing transportation sales and use taxes pursuant to this article, or reduce the rates at which the taxes are imposed, so long as any revenue bonds secured by the taxes remain outstanding, unless payment of the bonds has been secured.
PART III. COMMISSIONER OF HIGHWAYS.
§7-27-12. Application to Commissioner of Highways for approval of road construction project plans.
The Commissioner of Highways, within sixty days after receipt of the county commission’s proposed road construction project plan, or an amendment to a previously approved project plan, shall: (1) Approve the plan as submitted, in whole or in part; (2) reject the plan as submitted, in whole or in part; or (3) return the plan to the county commission for further development or review in accordance with instructions of the Commissioner of Highways. The decision of the commissioner is final and is not subject to judicial review.
§7-27-13. Contents of application and review.
(a) Each application submitted pursuant to this article shall include:
(5) A true copy of the transcript of the public hearing or hearings, or a true copy of the digital recording of the public hearing or hearings, including true copies of any written comments received by the commission on the proposed road construction project plan, or the proposed amendment to an existing project plan;
(6) A statement generally describing each project included in the county’s road construction project plan, or the proposed amendment to an existing project plan, and identifying:
(B) Location of the project.
(C) Length of the project (in miles or feet).
(D) Scope of the work.
(E) Classification of the project as:
(ii) Modernization projects; or
(F) Estimated cost of the project.
(G) Method of financing the project.
(H) Time line for completion of the project.
(7) A map of the county showing the geographic location of each road construction project included in the county’s road construction project plan;
(8) When the road construction project is located, in whole or in part, within the corporate limits of any municipality, a true copy of the resolution adopted by the governing body of the municipality consenting to the road construction project;
(9) Identification of any businesses or residents that the county commission anticipates will be displaced or leave because of the road construction project;
(10) A good faith estimate of the annual net county transportation sales and use tax collections to be deposited in the county’s sub-account in the County Road Improvement Account in the State Road Fund that will be available to finance the project, in whole or in part; and
(b) Review of applications. – The Commissioner of Highways shall review all proposed road construction project plans for conformance to statutory and regulatory requirements, the reasonableness of the project's budget and timetable for completion using the following criteria:
(2) Whether there is credible evidence that unless county transportation sales and use tax revenues are used to finance the road construction project, in whole or in part, the project would not otherwise be feasible in the time line proposed by the county commission;
(3) Whether the county’s transportation sales and use tax revenues will leverage or be the catalyst for the effective use of state or federal funding that is available;
(10) Whether the road construction project is economically and fiscally sound using recognized business standards of finance and accounting.
(c) Additional criteria. – The Commissioner of Highways may establish by legislative rule additional criteria for use when evaluating applications and approving or denying the application, in whole or in part.
(d) Certification of road construction project. – When the Commissioner of Highways approves a county's road construction project application, in whole or in part, the commissioner shall issue to the county commission a written certificate evidencing approval of each approved project.
(e) Rules. – The Commissioner of Highways may propose rules for legislative approval in accordance with article three, chapter twenty-nine-a of this code to implement the county road construction project application approval process and to further describe the criteria and procedures it has established in connection therewith.
§7-27-14. Creation of County Road Improvement Account in State Road Fund.
(a) Account created. – There is hereby created in the State Road Fund a Special Revenue Revolving Fund account known as the "County Road Improvement Account” which is an interest-bearing account that 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 account.
(b) County subaccount. – A separate and segregated subaccount within the account shall be established for each county that imposes a county transportation sales tax and a county transportation use tax pursuant to this article.
§7-27-15. Cash basis projects; issuance of road construction special revenue bonds by Commissioner of Highways.
(b) Special revenue bonds. – Additionally, the county commission may by intergovernmental written agreement authorize the Commissioner of Highways to issue, in the manner prescribed by this article, special revenue bonds secured by county transportation sales and use taxes imposed pursuant to this article to finance or refinance all or part of a road construction project in the county and pledge all or any part of the county transportation sales and use taxes for the payment of the principal of and interest on such bonds and the reserves therefor.
(a) Notwithstanding anything in this article to the contrary, the Commissioner of Highways has final approval of any road construction project. However, no state road funds may be used, singly or together with funds from any other source, for any purpose or in any manner contrary to or prohibited by the Constitution and laws of this state or the federal government or where such use, in the sole discretion of the commissioner, would jeopardize receipt of federal funds.
(b) All road construction projects that are accepted as part of the state road system, and all real property interests and appurtenances, are under the exclusive jurisdiction and control of the Commissioner of Highways, who may exercise the same rights and authority as he or she has over other transportation facilities in the state road system.
(4) If revenue bonds have been issued by the Commissioner of Highways, the amount of the bonds issued that are outstanding as of June 30 preceding the due date of the report for each project included in the report;
(5) The balance as of June 30 preceding the due date of the report of each county's subaccount in the County Improvement Account in the State Road Fund;
(6) The amount of transportation sales and use taxes deposited into each county's subaccount in the County Road Improvement Account in the State Road Fund during the fiscal year ending June 30 preceding the due date of the commissioner's report; and
Special revenue bonds may be issued by the Division of Highways pursuant to an intergovernmental written agreement with the county commission to finance or refinance, in whole or in part, road construction projects in an aggregate principal amount not exceeding the amount which the county commission(s) and the Commissioner of Highways mutually agree can be paid as to both principal and interest and reasonable margins for a reserve, if any, therefor from county transportation sales and use tax collections. In the discretion of the Commissioner of Highways, special revenue bonds issued pursuant to this article may be issued for road construction projects in two or more counties.
(1) The Commissioner of Highways issuing road construction special revenue bonds pursuant to this article shall establish a fund to deposit county transportation sales and use tax collections to pay debt service on the bonds.
(2) The Commissioner of Highways shall thereafter transfer from the county's subaccount all transportation sales and use tax revenues pledged to the payment of principal and interest of the road construction special revenue bonds into the fund established under subdivision (1) of this section.
(3) The road construction special revenue bonds shall be authorized to be issued by the Commissioner of Highways pursuant to this article, and shall be secured, shall bear such date and shall mature at such time, not exceeding thirty years from the date of issue, shall bear interest at such rate or rates, including variable rates, be in such denominations, be in such form, carry such registration privileges, be payable in such medium of payment and at such place or places and such time or times and be subject to such terms of redemption as the Commissioner of Highways may authorize. Road construction special revenue bonds may be sold by the Division of Highways, at public or private sale, at or not less than the price the Commissioner of Highways determines. The road construction special revenue bonds shall be executed by manual or facsimile signature of the Commissioner of Highways. In case any Commissioner of Highways whose signature, or a facsimile of whose signature, appears on any bond ceases to be the Commission of Highways before delivery of those bonds, the signature or facsimile is nevertheless sufficient for all purposes the same as if he or she had remained in office until the delivery.
For bonds issued pursuant to this article, any bonds, including refunding bonds issued by the commissioner, may be secured by a trust agreement between the commissioner and a corporate trustee, which trustee may be any bank or trust company within or without the state. Any such trust agreement may contain binding covenants with the holders of the bonds as to any matter or provisions as are considered necessary or advisable to the commissioner to enhance the marketability and security of the bonds and may also contain such other provisions with respect thereto as the commissioner may authorize and approve. Any trust agreement may contain a pledge or assignment of revenues to be received in connection with the financing.
Any bonds issued by the Division of Highways pursuant to the provisions of this article or any other provision of this code and at any time outstanding may at any time and from time to time be refunded by the Division of Highways by the issuance of its refunding bonds in such amount as it may consider necessary to refund the principal of the bonds so to be refunded, together with any unpaid interest thereon, to provide additional funds to approved project costs and to pay any premiums and commissions necessary to be paid in connection therewith. Refunding may be effected by whether the bonds to be refunded have then matured or thereafter mature, either by sale of the refunding bonds and the application of the proceeds thereof for the redemption of the bonds to be refunded thereby or by exchange of the refunding bonds for the bonds to be refunded thereby. Refunding bonds shall be issued in conformance with the provisions of this article related to issuance of bonds.
§7-27-22. Obligations of Commissioner of Highways undertaken pursuant to this article not debt of state, county, municipality or any political subdivision.
(a) Bonds, including refunding bonds, issued under this article and any other obligations undertaken by the Division of Highways pursuant to this article, do not constitute a debt or a pledge of the faith and credit or taxing power of this state or of any county, municipality or any other political subdivision of this state, and the holders and owners thereof have no right to have taxes levied by the Legislature or the taxing authority of any county, municipality or any other political subdivision of this state for the payment of the principal thereof or interest thereon, but the bonds and other obligations are payable solely from the revenues and funds pledged for their payment as authorized by this article unless the bonds are refunded by refunding bonds issued under the authority of this article, which bonds or refunding bonds shall be payable solely from revenues and funds pledged for their payment as authorized by this article.
All bonds issued by the Commissioner of Highways pursuant to this article, and all interest and income thereon, are exempt from all taxation by this state and any county, municipality, political subdivision or agency thereof, except inheritance taxes.
Neither the Commissioner of Highways, nor any officer or employee of the Division of Highways or the Department of Transportation, or any person executing the bonds issued pursuant to the provisions of this article, are liable personally on the bonds or subject to any personal liability or accountability by reason of the issuance thereof.
PART V. TRANSPORTATION SALES AND USE TAXES.
As a prerequisite to imposing county transportation sales and use taxes, the county commission shall have entered into one or more intergovernmental agreements with the Commissioner of Highways pursuant to which the county commission agrees to finance one or more road construction projects in the county, in whole or in part, using collections of the county’s transportation sales and use taxes deposited in the county’s subaccount in the County Road Improvement Account in the State Road Fund.
§7-27-28. Counties authorized to impose transportation sales and use taxes.
(a) In addition to all other powers and duties now conferred by law upon county commissions, county commissions, may, after first satisfying the requirements of the preceding section, adopt an order duly entered of record imposing countywide transportation sales and use taxes as provided in this article.
(b) Rate of tax. – The rate of the county transportation sales tax and the rate of the county transportation use tax shall be identical and may not exceed one percent of the purchase price subject to tax under article fifteen, chapter eleven of this code, or one percent of the value upon which the county use tax is imposed.
(c) Sales tax base. – In general, the tax base of county transportation sales tax imposed pursuant to this article shall be identical to the consumers sales and service tax base of this state, except that: (1) The exemption in section nine-f, article fifteen, chapter eleven of this code may not apply; (2) the county sales tax may not apply when taxation is prohibited by federal law; and (3) the county sales tax may not apply as provided in subsection (e) of this section.
(d) Use tax base. – In general, the tax base of a county transportation use tax imposed pursuant to this article shall be identical to the use tax base of this state unless otherwise prohibited by federal law and except as provided in subsection (e) of this section. When the tax imposed by article fifteen, chapter eleven of this code was paid to the vendor at the time of purchase but the county’s sales tax was not paid because the vendor is located in this state but not in the county imposing use tax pursuant to this article, the purchaser who uses the tangible personal property, custom software or results of the taxable service in the county shall owe the use tax imposed by that county unless taxation is otherwise prohibited by federal law or prohibited by subsection (e) of this section.
(4) Any use of tangible personal property, custom software or the results of a taxable service that is exempt from the tax imposed by article fifteen-a, chapter eleven of this code, except that this exception may not apply to any use within the county when the state consumers sales and service tax imposed by article fifteen, chapter eleven of this code, was paid to the seller at the time of purchase but the county’s transportation sales tax was not paid to the seller; and
(a) Any county that imposes a transportation sales tax and a transportation use tax pursuant to this article, or changes the rate of the taxes, shall notify the Tax Commissioner at least sixty days before the effective date of the imposition of the taxes or the change in the rate of taxation and provide the commissioner with a certified copy of the order of the county commission imposing the taxes or changing the rates of taxation.
(a) State administration required. – Any county commission that imposes a transportation sales tax pursuant to this article and a county transportation use tax may not administer, collect or enforce those taxes. Authority to administer, collect and enforce county transportation sales and use taxes is vested solely in the Tax Commissioner as required by article fifteen-b, chapter eleven of this code.
(b) Fee for services. – The Tax Commissioner may retain from the net amount of sales and use taxes collected for a county pursuant to this article a fee not to exceed the lesser of the cost of the service provided or one percent of the net amount of the taxes imposed pursuant to this article that are collected by the Tax Commissioner during any fiscal year, notwithstanding any provision of this code or rule to the contrary.
(c) Deposit of fees in special revenue account. – The fees retained by the Tax Commissioner pursuant to subsection (b) of this section shall be deposited in the State Treasury in a special revenue revolving fund account known as the Tax Department Sales and Use Tax Operations Fund.
A vendor selling tangible personal property or custom software or furnishing a service in a county that imposes a transportation sales tax pursuant to this article shall for the privilege of doing business in the county collect the county’s transportation sales tax from the purchaser at the same time and in the same manner that the tax imposed by article fifteen, chapter eleven of this code, is collected from the customer. All sales of tangible personal property and custom software made in the county and all services furnished in the county are presumed to be subject to the county’s transportation sales tax unless an exemption or exception applies.
§7-27-32. Payment of county transportation use taxes.
A county transportation use tax imposed pursuant to this article shall be paid to the Tax Commissioner by the user of tangible personal property or custom software or the results of a taxable service in the county that imposes the transportation use tax, unless the county's use tax is collected by a retailer located outside the county that is a retailer engaging in business in the county as defined in this article, or the retailer is an out-of-state retailer who is required to collect West Virginia state and local use taxes.
§7-27-33. County transportation sales and use taxes are in addition to other taxes.
(1) The state consumers sales and service tax imposed by article fifteen, chapter eleven of this code;
(a) Credit against county use tax. – A person is entitled to a credit against the use tax imposed by a county commission pursuant to this article on the use of tangible personal property, custom software or the results of a taxable service in the county equal to the amount, if any, of sales tax lawfully paid to another county for the acquisition of that tangible personal property, custom software or taxable service. However, the amount of credit allowed may not exceed the amount of use tax imposed on the use of the property or service in the county of use and no credit may be allowed for payment of county special district excise taxes imposed pursuant to article twenty-two of this chapter.
(b) Definitions. – For purposes of this section:
§7-27-35. Sourcing rules for county transportation sales and use taxes
(c) Definitions incorporated. – Any term used in this article or in an order adopted by a county commission pursuant to this article imposing county transportation sales and use taxes that is defined in articles fifteen, fifteen-a and fifteen-b, chapter eleven of this code and used in those articles in a similar context, shall have the same meaning when used in this article or in an order entered by the county commission pursuant to this article imposing transportation sales and use taxes, unless the context in which the term is used clearly indicates that a different result is intended by the Legislature.
§7-27-39. Automatic updating.
Any amendments to articles nine, ten, fifteen, fifteen-a and fifteen-b, chapter eleven of this code shall automatically apply to transportation sales tax and transportation use tax imposed by county commissions pursuant to this article, to the extent any amendment is applicable to the taxes imposed by articles fifteen and fifteen-a, chapter eleven of this code.
§7-27-40. Local rate and boundary changes.
(a) General. – New county transportation sales and use taxes and any change in the rate of existing transportation sales and use taxes shall first apply and be collected and paid only on the first day of a calendar quarter that begins at least sixty days after the Tax Commissioner notifies sellers of the imposition of the county taxes, or a change in the rate of those taxes, except as provided in subsection (b) of this section.
§7-27-41. Deposit of county transportation sales and use taxes and payment to Division of Highways.
(a) All county sales and use taxes collected by the Tax Commissioner under this article shall be collected and paid into the State Road Fund to the credit of each county commission's subaccount in the "County Road Improvement Account" established in the State Road Fund pursuant to this article.
(c) As soon as practicable after the transportation sales and use taxes for a particular county have been paid into the State Road Fund in any month for the preceding reporting period, the Commissioner of Highways may issue a requisition to the Auditor requesting issuance of a state warrant for the funds of the county in its subaccount, as provided in the intergovernmental agreement or agreements executed by the Commissioner of Highways and the county commission.
(d) Notwithstanding any other provision of this code or a rule to the contrary, the Tax Commissioner may deduct and retain for the benefit of his or her office for expenditure pursuant to appropriation of the Legislature from each payment into the "County Road Improvement Account" in the State Road Fund, as provided in subsection (c) of this section, the lesser of the cost of the service provided or one percent of the net amount of the taxes imposed as a commission to compensate his or her office for the administration, collection and enforcement of county sales and use taxes.
§7-27-42. Effective date of county transportation sales and use taxes.
(a) Notwithstanding the effective date of an order of the county commission imposing transportation sales and use taxes, or changing the rate of tax, the tax or a rate change may not become operational and no vendor may be required to collect the tax and no purchaser or user may be required to pay the tax until the first day of a calendar quarter that begins at least sixty days after the Tax Commissioner complies with the requirements of section thirty-five, article fifteen-b, chapter eleven of this code.
(b) The Tax Commissioner shall issue his or her notice to vendors and other persons required to collect sales and use taxes within thirty days after receiving from the county:
(1) A certified copy of the order of the county commission imposing transportation sales and use taxes, or changing the rate of tax, notwithstanding any other provision of this code or rule to the contrary;
§7-27-43. Cash basis projects; termination of county transportation sales and use taxes; excess funds.
(a) When special revenue bonds have been issued as provided in this article and the amount of county transportation sales and use taxes imposed pursuant to this article and collected, less costs of administration, collection and enforcement, exceeds the amount needed to pay project costs and annual debt service, including the funding of required debt service and maintenance reserves, if any, the additional amount remaining in the county's subaccount in the County Road Improvement Account in the State Road Fund shall be used to retire outstanding revenue bonds before their maturity date in accordance with the terms of such bonds.
(b) Termination of transportation sales and use taxes. – Once the special revenue bonds issued as provided in this article are no longer outstanding or have been defeased, and no additional road construction projects have been requested and approved by the Commissioner of Highways, the county transportation sales and use taxes shall be discontinued by order adopted by the county commission as provided in this article. Termination of the transportation sales and use taxes as provided in this section may not bar or otherwise prevent the Tax Commissioner from collecting county transportation sales and use taxes that accrued before the termination date and the rights of the state and the taxpayers as to those taxes shall be preserved.
(c) Excess funds. – After all intergovernmental agreements with the Commissioner of Highways have ended and all debt service on special revenue bonds issued to finance, in whole or in part, the road construction projects has been paid or provided for, and transportation sales and use taxes imposed by the county have terminated, the Commissioner of Highways shall forward the unencumbered balance of moneys remaining in the county's subaccount in the County Road Improvement Account in the State Road Fund to the county commission of that county for deposit in the county's general fund.
§7-27-44. Powers supplemental.
§7-27-45. Public officials exempt from personal liability.
No member of a county commission or other county officer may be personally liable on any contract or obligation executed pursuant to the authority contained in this article. Nor may these contracts or obligations or the issuance of revenue bonds by the Commissioner of Highways secured by transportation sales and use taxes imposed by county commissions under this article be considered as misfeasance in office.
§7-27-46. Severability.