Source: http://www.wvlegislature.gov/bill_status/bills_text.cfm?billdoc=hb4009%20intr.htm&yr=2016&sesstype=RS&i=4009
Timestamp: 2020-03-31 09:37:39
Document Index: 488046383

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Introduced Version House Bill 4009 History
By DELEGATES STATLER, AMBLER, COOPER, ELLINGTON, D. EVANS, MOFFATT, ROMINE, STORCH, WAGNER, WELD AND ZATEZALO
[Introduced January 13, 2016; Referred to the Committee on Roads and Transportation then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §7-26-1, §7-26-2, §7-26-3, §7-26-4, §7-26-5, §7-26-6, §7-26-7, §7-26-8, §7‑26-9, §7-26-10, §7-26-11, §7-26-12, §7-26-13, §7-26-14, §7-26-15, §7-26-16, §7‑26‑17, §7-26-18, §7-26-19, §7-26-20, §7-26-21, §7-26-22, §7-26-23, §7-26-24, §7‑26‑25, §7-26-26, §7-26-27, §7-26-28, §7-26-29, §7-26-30, §7-26-31, §7-26-32, §7-26-33, §7-26-34, §7-26-35, §7-26-36, §7-26-37, §7-26-38, §7-26-39, §7-26-40, §7-26-41, §7‑26-42, §7-26-43, §7-26-44 and §7-26-45, all relating generally to the role of county commissions and Commissioner of Highways in construction and financing of road and bridge projects in counties; providing a short title, 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 county commissions to submit road construction project plans and plan amendments approved by the voters to Commissioner of Highways for approval; specifying contents of application and approval process; creating a new account and subaccounts in State Road Fund; allowing road construction projects to be financed on cash basis or by special revenue bonds issued by the Commissioner of Highways; giving the 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 the 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; notifying tax of adoption of order imposing taxes or changing rate of tax and to provide commissioner with county rate and boundary database; 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 a subaccount of a county in a county road improvement account in the State Road Fund; providing that all powers are supplemental; exempting public officers from personal liability; providing for severability; and providing criminal penalties.
That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new article, designated §7-26-1, §7-26-2, §7-26-3, §7-26-4, §7-26-5, §7-26-6, §7-26-7, §7-26-8, §7‑26-9, §7-26-10, §7-26-11, §7-26-12, §7-26-13, §7-26-14, §7-26-15, §7-26-16, §7-26-17, §7‑26-18, §7-26-19, §7-26-20, §7-26-21, §7-26-22, §7-26-23, §7-26-24, §7-26-25, §7-26-26, §7‑26-27, §7-26-28, §7-26-29, §7-26-30, §7-26-31, §7-26-32, §7-26-33, §7-26-34, §7-26-35, §7‑26-36, §7-26-37, §7-26-38, §7-26-39, §7-26-40, §7-26-41, §7-26-42, §7-26-43, §7-26-44 and §7-26-45, all to read as follows:
ARTICLE 26. LETTING OUR COUNTIES ACT LOCALLY ACT.
§7-26-1. Short title.
This article shall be known as the “Letting Our Counties Act Locally Act.”
§7-26-2. Purpose and findings.
(C) Four hundred sixty-eight miles of state-owned Interstate highway;
(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:
§7-26-3. Definitions.
(2) “Categories of road construction projects” include and are limited to preservation projects, modernization projects and expansion projects.
(3) “Commissioner of Highways” means the Chief Executive Officer of the Division of Highway of the Department of Transportation provided in section one, article two-a, chapter seventeen 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 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 and service tax imposed by a county commission pursuant to this article.
(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 whatsoever, for a consideration.
(16) “Purchase price” means “purchase price” as defined in section two, article fifteen-b, chapter eleven of this code;
(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 uses 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.
(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, 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.
(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” 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.
(31) “Tax Commissioner” means the State Tax Commissioner provided in article one, chapter eleven or 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.
(35) “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 and service 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.
§7-26-4. Creation of county road construction project plan.
§7-26-5. Public hearing required.
(a) General. – After the proposed road construction project plan, or proposed project plan amendment is drafted, the county commission shall hold one or more public hearings at which interested persons may express their views on the county’s proposed road construction project plan, or the proposed amendment to an existing road construction project plan.
(2) A description of each road construction project included in the proposed road construction project plan, or the proposed amendment to an existing project plan, in sufficient detail to give the public notice of the contents of the proposed project plan, or the proposed amendment to an existing project plan, to cause residents of the county and other interested persons to examine the proposed road construction project plan, or the proposed amendment to an existing project plan, and attend the public hearing or submit written comments should they so choose;
(3) Identify the places in the county where the proposed road construction project plan, or the proposed amendment to an existing project plan may be viewed, one of which places shall be the county commission’s webpage; and
(4) Explain whether one or more projects in the proposed road construction project plan, or in the proposed amendment to an existing project plan, will be financed, in whole or in part, by county transportation sales and use taxes and the proposed rate of tax.
(c) Notice by mail. – On or before the first day of publication of the public notice, a copy of the notice shall be sent 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, a copy of the notice shall also be sent by first-class mail to the president of the county commission of the bordering county or counties.
(d) Opportunity to be heard. – All persons who appear at the public hearing shall be afforded a reasonable opportunity to express their views on all or any part of the proposed road construction project plan, or the proposed amendment to an existing project plan.
§7-26-6. Finalization of project plan, or amendment.
(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 provided in subsection (b) of this section, the county commission may, by resolution, finalize its roads construction project plan, or its proposed amendment to an existing road construction project plan and, after prioritizing each project, adopt a resolution authorizing the application for the road construction project plan, or for the amendment to an existing project plan, as finalized, to be voted on by the voters of the county in a referendum. If at least fifty percent of the voters vote in favor of the plan, county commission shall submit the plan to the Commissioner of Highways for his or her review and approval, as provided in section eleven of this article.
(b) Consent of municipality in which project located. – No county commission may adopt a resolution approving a road construction project plan, or an amendment to a previously approved 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.
§7-26-7. Order adopting road construction project plan or plan amendment.
(3) Establish 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.
§7-26-8. Amendment of road construction project plan.
(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 project, 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.
§7-26-9. Joint road construction projects.
(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 share transportation sales and use tax revenues, on a pro rata basis, to facilitate construction of road construction projects within their respective counties.
(c) When a road construction project begins in one county and ends in one or more other counties of this state, the county commission of each county may, by resolution, adopt a written intergovernmental agreement with each county and the Commissioner of Highways regarding the proposed multi-county road construction project.
(e) No withdrawing county commission shall be entitled to the return of any money or property advanced to the road construction project.
(g) The obligations of the parties under any intergovernmental agreement executed pursuant to this article shall not be debt within the meaning of sections six or eight, article X of the Constitution of West Virginia.
(i) The Commissioner of Highways is authorized to enter into intergovernmental agreements with county commissions or other political subdivisions of the state, or with the federal government or any agency thereof, respecting the financing, planning, and construction of roads and bridges constructed pursuant to this article.
§7-26-10. Termination of road construction project plan.
(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) 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) 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 special revenue 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, in this event, 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 shall 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.
§7-26-11. 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.
§7-26-12. Contents of application.
Each application submitted under section eleven of this article shall include:
(1) A true copy of the county’s proposed road construction project plan, or proposed amendment to a project plan previously approved by the Commissioner of Highways, that is adopted, after the public hearing, by resolution of the county commission.
(2) A true copy of the resolution adopted by the county commission approving submission of the adopted road construction project plan, or the proposed amendment to a project plan previously by the Commissioner of Highways, to the Commissioner of Highways for approval.
(3) A true copy of the notice of public hearing or hearings on the county’s proposed road construction plan, or proposed amendment to a previously adopted project plan, and a true copy of the proposed plan, or the proposed amendment to an existing project plan that was the subject of the public hearing.
(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.
(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.
(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 County Road Improvement Account in the State Road Fund that will be available to finance the project, in whole or in part; and
(10) Whether the road construction project is economically and fiscally sound using recognized business standards of finance and accounting
(e) Promulgation of rules. – The Commissioner of Highways may promulgate rules to implement the county road construction project application approval process and to further describe the criteria and procedures it has established in connection therewith. These rules shall be promulgated in conformity with the requirements of chapter twenty-nine-a of this code.
§7-26-13. Creation of County Road Improvement Account in State Road Fund.
(d) Expenditures from account. – The Commissioner of Highways may withdraw funds from a county’s subaccount only in accordance with one or more intergovernmental agreement or contracts executed by the county commission of that county.
§7-26-14. Cash basis projects; issuance of road construction special revenue bonds by Commissioner of Highways.
§7-26-15. Commissioner's authority over road construction projects accepted into the state road system; use of state road funds.
§7-26-16. Qualifying a transportation project as a public improvement.
All road construction projects authorized under this article are public improvements subject to article five-a, chapter twenty-one of this code, article one-c, chapter twenty-one of this code, and either article twenty-two, chapter five of this code or article two-d, chapter seventeen of this code.
§7-26-17. Reports by Commissioner of Highways.
Each year, the Commissioner of Highways shall prepare a report giving the status of each road construction project being constructed pursuant to this article and file it by October 1 each year with the Governor, the Joint Committee on Government and Finance of the Legislature and with each county commission with which the Commissioner of Highways has an intergovernmental agreement executed pursuant to this article. The report shall include the following information:
(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.
§7-26-18. Issuance of county road construction special revenue bonds.
(3) The road construction special revenue bonds shall be authorized to be issued by the Commissioner of Highways pursuant to the provisions of 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 by 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 Commissioner of Highways before delivery of such bonds, such signature or facsimile is nevertheless sufficient for all purposes the same as if he or she had remained in office until such deliver.
§7-26-19. Trustee for bondholders; contents of trust agreement; pledge or assignment of revenues and funds.
For bonds issued pursuant to the provisions of this article, in the discretion of the Commissioner of Highways, 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 such binding covenants with the holders of such bonds as to any matter or provisions as are deemed necessary or advisable to the commissioner to enhance the marketability and security of such 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.
§7-26-20. Refunding bonds.
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 deem necessary to refund the principal of the bonds so to be refunded, together with any unpaid interest thereon, to provide additional funds approved project costs and to pay any premiums and commissions necessary to be paid in connection therewith. Any such refunding may be effected by whether the bonds to be refunded have then matured or thereafter matured, 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.
§7-26-21. 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 the authority of 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 such 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.
§7-26-22. Negotiability of bonds issued pursuant to this article.
§7-26-23. Exemption from taxation.
§7-26-24. Personal liability; persons executing bonds issued pursuant to this article.
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 such bonds or subject to any personal liability or accountability by reason of the issuance thereof.
§7-26-25. Cumulative authority as to powers conferred; applicability of other statutes and charters; bonds issued pursuant to this article.
§7-26-26. Criteria and requirements necessary to impose county transportation sales and use taxes.
§7-26-27. Counties authorized to impose transportation sales and use taxes.
(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 shall 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.
(1) Sales and uses of motor vehicles upon which the tax imposed by section three-c, article fifteen, chapter eleven of this code was paid or is payable.
(2) Sales and uses of motor fuel upon which or with respect to which the taxes imposed by articles fourteen-a and fourteen-c, chapter eleven of this code was paid or is payable.
(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 shall 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.
(f) Whenever tangible personal property, custom software, or a taxable service are purchased in a county of this state that does not impose county transportation sales and use taxes pursuant to this article and the tangible personal property, custom software or results of a taxable service are used in a county that does impose county transportation sales and use taxes pursuant to this article:
(2) A person using tangible personal property, customer software in a county of this state that imposes sales and use taxes pursuant to this article, shall remit the county’s use tax to the Tax Commissioner unless the amount of sales and use taxes imposed by the county in which the tangible personal property, custom software or taxable service was purchased were lawfully paid.
§7-26-28. Notification of Tax Commissioner, Auditor and Treasurer.
(a) Any county that imposes a transportation sales and service 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 the taxes and provide the commissioner with a certified copy of the order of the county commission imposing the taxes or changing the rates of tax.
§7-26-29. State level administration of county transportation sales and use taxes required; fee for services.
(a) State administration required. – Any county commission that imposes a transportation sales and service 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 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 amount of 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 promulgated by the Tax Commissioner 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.
§7-26-30. County transportation sales and service tax collected from purchaser.
A vendor selling tangible personal property or custom software or furnish a service in a county that imposes a transportation sales and service tax pursuant to this article shall for the privilege of doing business in the county collect the county’s transportation sales and service 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 and service tax unless an exemption or exception applies.
§7-26-31. Payment of county transportation use taxes.
§7-26-32. County transportation sales and use taxes are in addition to other taxes.
§7-26-33. Credit for sales tax paid to another county.
(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 shall be allowed for payment of county special district excise taxes imposed pursuant to article twenty-two of this chapter.
§7-26-34. Sourcing rules for county transportation sales and use taxes.
§7-26-35. Application of state consumers sales and service tax provisions.
(a) Application of state sales tax. – The provision of article fifteen, chapter eleven of this code, and any subsequent amendments to that article and the administrative rules of the Tax Commissioner relating to article fifteen of chapter eleven shall apply to a county transportation sales and service tax imposed pursuant to this article to the extent that article and the rules are applicable the tax imposed by the county.
(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, as amended, 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.
§7-26-36. Application of West Virginia Tax Procedure and Administration Act.
Each and every provision of the West Virginia Tax Procedure and Administration Act set forth in article ten, chapter eleven of this code, and as amended from time to time by the Legislature, applies to the taxes imposed pursuant to this article, except as otherwise expressly provided in this article, with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in extensor in this article or the order entered by the county commission imposing the taxes pursuant to this article.
§7-26-37. Application of West Virginia Tax Crimes and Penalties Act.
Each and every provision of the West Virginia Tax Crimes and Penalties Act set forth in article nine, chapter eleven of this code, and as amended from time to time by the Legislature, applies to the taxes imposed pursuant to this article with like effect as if that act were applicable only to the taxes imposed pursuant to this article and were set forth in extensor in this article or the order entered by the county commission imposing the taxes pursuant to this article.
§7-26-38. 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 and service 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.
§7-26-39. Local rate and boundary changes.
(b) Printed catalogs. -- County transportation sales and use taxes and any change in the rate of tax shall first apply to purchases from printed catalogs where the purchaser computed the tax based upon the local tax rate published in the catalog only on and after the first day of a calendar quarter that begins after the Tax Commissioner provides sellers at least one hundred twenty days' notice of imposition of the tax or a change in the rate of tax.
(c) County boundary changes. – A county boundary change shall first apply for purposes of computation of a county transportation sales and use taxes on the first day of a calendar quarter that begins at least sixty days' after the Tax Commissioner notice sellers of the boundary change.
§7-26-40. Deposit of county transportation sales and use taxes.
(2) If errors are made in any payment, or adjustments are otherwise necessary, whether attributable to refunds to taxpayers or to some other fact, the errors shall be corrected and adjustments made in the payments for the next six months as follows: One sixth of the total adjustment shall be included in the payments for the next six months. In addition, the payment shall include a refund of amounts erroneously not paid to the subaccount of the county commission and not previously remitted to the county’s subaccount during the three years preceding the discovery of the error.
(d) Notwithstanding any other provision of this code to the contrary or any legislative rule promulgated by the Tax Commissioner, 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, one percent thereof as a commission to compensate his or her office for the administration, collection and enforcement of county sales and use taxes.
§7-26-41. 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 shall not become operational and no vendor shall be required to collect the tax and no purchaser or user shall 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.
(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 to the contrary, or legislative rule promulgated by the Tax Commissioner;
(2) The rate and boundary database of the county identifying all of the five digit zip codes and nine-digit zip codes located in the county in conformity with the requirements for West Virginia to maintain full membership in the Streamlined Sales Tax Governing Board pursuant to article fifteen-b, chapter eleven of this code;
§7-26-42. Cash basis projects; termination of county transportation sales and use taxes; excess funds.
(a) Cash basis projects. – 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 and 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 shall 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.
§7-26-43. Powers supplemental.
(a) County Commissions – The powers conferred by this article are in addition and supplemental to the powers conferred upon county commissions by the Legislature elsewhere in this chapter.
§7-26-44. Public officials exempt from personal liability.
No member of a county commission or other county officer shall be personally liable on any contract or obligation executed pursuant to the authority contained in this article. Nor shall such 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.
§7-26-45. Severability.
NOTE: The purpose of this bill is give each county commission authority to submit road and bridge construction projects that are approved by the voters to the Commissioner of Highways. The bill authorizes county commissions to impose a county transportation sales and service tax and a county use tax, at a rate not to exceed one percent, to finance the construction, in whole or in part, thereby accelerating the time for completion of those projects. The bill states that the taxes would be collected by the Tax Commissioner, at the same time and in the same manner as the state consumers sales and service tax and use taxes are collected. The bill permits the net county transportation sales and use taxes would be deposited in the County Road Improvement Account, a new account that would be created in the State Road Fund, to the credit of the county’s subaccount in that account. The bill states that the funds in the subaccounts could be used to fund road and bridge construction projects on a cash basis and the Division of Highways would be authorized to issue special revenue bonds to finance construction secured by the county’s subaccount. The bill provides criminal penalties.