Source: http://www.wvlegislature.gov/legisdocs/chamber/2016/RS/com_amends/HB4009%20H%20R_T%20AM%201-26.htm
Timestamp: 2020-03-31 10:40:14
Document Index: 79307591

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HB4009 H R&T AM 1-26
The Committee on Roads and Transportation moves to amend the bill on page 2, after the enacting clause, by striking the remainder of the bill and inserting in lieu thereof the following:
“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 and §7-27‑45, all to read as follows:
§7-27‑1. Short title.
§7-27‑2. Purpose and findings.
(A) Thirty‑eight thousand six hundred eighty‑four miles of public roads (2012 Public Certified Mileage);
(B) Thirty‑five thousand eight hundred ninety‑three miles of state owned highways;
(C) Four hundred sixty‑eight miles of state owned Interstate highway;
(D) Eighty‑eight miles of West Virginia Turnpike;
(E) One thousand nine hundred seventy‑two miles included in the National Highway System, twenty‑three miles of which are connectors to other modes of transportation such as airports, trains and buses;
(F) Six thousand nine hundred fourteen bridges of which thirty‑three percent are more than one hundred feet in length;
(A) Fifty‑one thousand one hundred eight lane miles of road will need to be improved;
(3) The needs assessment concluded that over a twenty‑five year period:
(B) Five hundred seventy‑seven bridges will need to be widened;
(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
§7-27‑3. Definitions.
(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 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.
(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;
(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.
(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
(B) Any retailer that is related to, or part of a unitary business with, a person, entity or business that, without regard to whether the retailer is admitted to do business in this state pursuant to article fifteen, chapter thirty‑one‑d of this code or article fourteen, chapter thirty‑one‑e of this code, is a subsidiary of the retailer, or is related to, or unitary with, the retailer as a related entity, a related member or part of a unitary business, all as defined in section three‑a, article twenty four, chapter eleven of this code, that:
(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.
(25) "Sales price" means “sales price” as defined in section two, article fifteen‑b, chapter eleven of this code.
(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.
(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.
§7-27‑4. Creation of county road construction project plan.
§7-27‑5. 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.
(b) Notice of public hearing. – Notice of the public hearing or hearings shall be published as a Class II legal advertisement in accordance with the requirements of article three, chapter fifty‑nine of this code. The published notice shall include, at a minimum:
(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.
§7-27‑6. 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 submission of an 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 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 and shall also specifically identify the method of funding the project plan, including funding by imposition of a county transportation sales and use tax and the rate of tax to be imposed pursuant to this article and funding by the issuance of special revenue bonds authorized by this article. If at least sixty percent of the voters vote in favor of the plan, the 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.
§7-27‑7. Order adopting road construction project plan or plan amendment.
§7-27‑8. Amendment of road construction project plan.
§7-27‑9. Joint road construction projects.
(g) The obligations of the parties under any intergovernmental agreement executed pursuant to this article may not be debt within the meaning of sections six or eight, article X of the Constitution of West Virginia.
§7-27‑10. Termination of road construction project plan.
§7-27‑11. Application to Commissioner of Highways for approval of road construction project plans.
§7-27‑12. Contents of application.
(a) Each application submitted under section eleven of this article shall include:
(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
(6) Whether the proposed road construction project will, directly or indirectly, assist in the creation of additional long‑term employment opportunities in the area and the quality of jobs created to include, but not be limited to, wages and benefits;
(c) Additional criteria. – The Commissioner of Highways may establish by rule additional criteria for use when evaluating applications and approving or denying the application, in whole or in part.
(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.
§7-27‑13. Creation of County Road Improvement Account in State Road Fund.
(a) Account created. – There is 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.
§7-27‑14. Cash basis projects; issuance of road construction special revenue bonds by Commissioner of Highways.
§7-27‑15. Commissioner's authority over road construction projects accepted into the state road system; use of state road funds.
§7-27‑16. 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.
§7-27‑17. Reports by Commissioner of Highways.
(7) The amount the Commissioner of Highways withdrew from 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 report to pay debt service on revenue bonds issued pursuant to this article or to construct projects financed on a pay‑as‑you‑go basis.
§7-27‑18. Issuance of county road construction special revenue bonds.
§7-27‑19. Trustee for bondholders; contents of trust agreement; pledge or assignment of revenues and funds.
§7-27‑20. Refunding bonds.
§7-27‑21. Obligations of Commissioner of Highways undertaken pursuant to this article not debt of state, county, municipality or any political subdivision.
§7-27‑22. Negotiability of bonds issued pursuant to this article.
§7-27‑23. Exemption from taxation.
§7-27‑24. Personal liability; persons executing bonds issued pursuant to this article.
§7-27‑25. Cumulative authority as to powers conferred; applicability of other statutes and charters; bonds issued pursuant to this article.
§7-27‑26. Criteria and requirements necessary to impose county 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 project 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.
§7-27‑27. 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 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.
(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 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
§7-27‑28. 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 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.
§7-27‑29. 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.
§7-27‑30. County transportation sales and service tax collected from purchaser.
A vendor selling tangible personal property or custom software or furnishing 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.
§7-27‑31. 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.
§7-27‑32. County transportation sales and use taxes are in addition to other taxes.
(2) The state use tax imposed by article fifteen‑a, chapter eleven of this code;
(4) Any tax imposed pursuant to article twenty‑two of this chapter;
(5) Any municipal sales or use tax imposed pursuant to section five‑a, article one, chapter eight of this code;
(7) Any tax imposed by article thirty‑eight, chapter eight of this code; and
(8) The tax imposed by section twenty‑one, article three‑a, chapter sixty of this code.
§7-27‑33. 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 may be allowed for payment of county special district excise taxes imposed pursuant to article twenty‑two of this chapter.
§7-27‑34. Sourcing rules for county transportation sales and use taxes
Sales, purchases and uses of tangible personal property, custom software and taxable services shall be sourced for purposes of imposition and payment of county transportation sales and use taxes imposed pursuant to this article in accordance with the sourcing rules set forth in article fifteen‑b, chapter eleven of this code applicable to the taxes imposed by articles fifteen and fifteen‑a, chapter eleven of this code.
§7-27‑35. 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 to the tax imposed by the county.
(b) Application of state use tax law. – The provisions of article fifteen‑a, chapter eleven of this code, and any subsequent amendments to that article and the rules of the Tax Commissioner relating to article fifteen‑a of chapter eleven shall apply to a county transportation use tax imposed pursuant to this article to the extent the rules and laws are applicable.
(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.
§7-27‑36. Application of West Virginia Tax Procedure and Administration Act.
§7-27‑37. Application of West Virginia Tax Crimes and Penalties Act.
§7-27‑38. 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.
§7-27‑39. Local rate and boundary changes.
§7-27‑40. Deposit of county transportation sales and use taxes.
§7-27‑41. 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 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.
(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; and
§7-27‑42. 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 shall be used to retire outstanding revenue bonds before their maturity date in accordance with the terms of such bonds.
§7-27‑43. Powers supplemental.
§7-27‑44. Public officials exempt from personal liability.
§7-27‑45. Severability.
If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this article is for any reason held to be invalid, unlawful or unconstitutional, that decision does not affect the validity of the remaining portions of this article or any part thereof.”