Source: http://www.wvlegislature.gov/bill_status/bills_text.cfm?billdoc=SB545%20intr.htm&yr=2010&sesstype=RS&i=545
Timestamp: 2018-03-20 20:05:36
Document Index: 41914919

Matched Legal Cases: ['§11', '§15', '§60', '§60', '§11', '§15', '§60', '§60']

(By Senator Minard (By Request))
[Introduced February 11, 2010; referred to the Committee on the Judiciary; and then to the Committee on Finance.]
A BILL to amend and reenact §11-16-13 of the Code of West Virginia, 1931, as amended; to amend and reenact §15-2-41 of said code; to amend and reenact §60-3A-21 of said code; and to amend and reenact §60-8-4 of said code, all relating to the creation of the Drunk Driving Victims' Compensation Fund; providing an increase to the barrel tax on nonintoxicating beer; powers and duties of the Commission on Drunk Driving Prevention; providing an increase on the tax on purchases of liquor; and providing an increase to the liter tax.
That §11-16-13 of the Code of West Virginia, 1931, as amended, be amended and reenacted; that §15-2-41 of said code be amended and reenacted; that §60-3A-21 of said code be amended and reenacted; and that §60-8-4 of said code be amended and reenacted, all to read as follows:
(a) There is hereby levied and imposed, in addition to the license taxes provided for in this article, a tax of $5.50 $8.80 on each barrel of thirty-one gallons and in like ratio on each part barrel of nonintoxicating beer manufactured in this state for sale within this state, whether contained or sold in barrels, bottles or other containers, and a like tax is hereby levied and imposed upon all nonintoxicating beer manufactured outside of this state and brought into this state for sale within this state; but no nonintoxicating beer manufactured, sold or distributed in this state is subject to more than one barrel tax: Provided, That $3.30 of the barrel tax shall be paid into the Drunk Driving Victims' Compensation Fund, as provided in section forty-one, article two, chapter fifteen of this code. The brewer manufacturing or producing nonintoxicating beer within this state for sale within this state shall pay the barrel tax on such nonintoxicating beer, and, except as provided otherwise, the distributor who is the original consignee of nonintoxicating beer manufactured or produced outside of this state, or who brings such nonintoxicating beer into this state, shall pay the barrel tax on such nonintoxicating beer manufactured or produced outside of this state: Provided, That the barrel tax imposed by this section shall not apply to nonintoxicating beer manufactured by a brewpub.
(c) Subject to appropriations of the Legislature, administer the drunk driving prevention fund created by the provisions of section sixteen, article fifteen, chapter eleven of this code by providing grants to state and local law-enforcement agencies for the purchase of equipment or hiring of additional personnel for the effective enforcement of laws defining drunk driving offenses and such other items as the commission may define by legislative rule to be reasonable and necessary.
(f) Administer a revolving fund account in the State Treasury, designated the Drunk Driving Victims' Compensation Fund, which is to assist victims of drunk driving crashes with the costs associated with injuries, deaths and property losses resulting from drunk driving crashes. The commission shall promulgate rules to guide and administer the Drunk Driving Victims' Compensation Fund and shall establish procedures and criteria for awarding moneys to the victims of drunk driving crashes under this section, in accordance with the provisions of article three, chapter twenty- nine-a of this code.
(a) For the purpose of providing financial assistance to and for the use and benefit of the various counties and municipalities of this state, there is hereby levied tax upon all purchases of liquor from retail licensees. The tax shall be five six percent of the purchase price and shall be added to and collected with the purchase price by the retail licensee.
(b) All such tax collected within the corporate limits of a municipality in this state shall be remitted to such municipality; all such tax collected outside of but within one mile of the corporate limits of any municipality shall be remitted to such municipality; and all other tax so collected shall be remitted to the county wherein collected: Provided, That where the corporate limits of more than one municipality be within one mile of the place of collection of such tax, all such tax collected shall be divided equally among each of such municipalities: Provided, however, That such mile is measured by the most direct hard surface road or access way usually and customarily used as ingress and egress to the place of tax collection: Provided further, That one percent of the tax collected shall be paid into the Drunk Driving Victims' Compensation Fund, as provided in section forty-one, article two, chapter fifteen of this code .
(c) The Tax Commissioner, by appropriate rule promulgated pursuant to chapter twenty-nine-a of this code, shall provide for the collection of such tax upon all purchases from retail licensees, separation or proration of the same and distribution thereof to the respective counties, and municipalities and the Drunk Driving Victims' Compensation Fund for which the same shall be collected. Such rule shall provide that all such taxes shall be deposited with the State Treasurer and distributed quarterly by the State Treasurer upon warrants of the auditor payable to the counties, and municipalities and the Drunk Driving Victims' Compensation Fund.
PART II--SALE OF WINE GENERALLY.
There is hereby levied and imposed on all wine sold after July 1, 2007, by suppliers to distributors, and including all wine sold and sent to West Virginia adult residents from direct shippers, except wine sold to the commissioner, a tax of twenty-six and four hundred six-thousandths cents 27.046¢ per liter: Provided, That one cents of the liter tax shall be paid into the Drunk Driving Victims' Compensation Fund, as provided in section forty-one, article two, chapter fifteen of this code.
NOTE: The purpose of this bill is to create the Drunk Driving Victims' Compensation Fund to assist with the costs associated with injuries, deaths and property losses associated with drunk driving crashes. The bill provides for increases in the barrel tax on nonintoxicating beer, wine liter tax, and tax on purchases of liquor. The bill further provides that these increases will all go to fund the Drunk Driving Victims' Compensation Fund.