Bill Text: WV SB579 | 2017 | Regular Session | Introduced
Bill Title: Exempting farm winery from certain taxes
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2017-03-11 - To Agriculture and Rural Development [SB579 Detail]
Download: West_Virginia-2017-SB579-Introduced.html
WEST virginia Legislature
2017 regular session
Introduced
Senate Bill 579
By Senators Sypolt and Cline
[Introduced March 11, 2017;
Referred
to the Committee on Agriculture and Rural Development; and then to the
Committee on Finance]
A BILL to amend and reenact §8-13-7 of the Code of West Virginia, 1931, as amended; and to amend and reenact §60-3-9d of said code, all relating to exempting a farm winery from certain taxes on the selling or distribution of wine when that wine is made on the farm winery and is sold at retail to the public on the premises of the farm winery.
Be it enacted by the Legislature of West Virginia:
That §8-13-7 of the Code of West Virginia, 1931, as amended, be amended and reenacted; and that §60-3-9d of said code be amended and reenacted, all to read as follows:
CHAPTER 8. MUNICIPAL CORPORATIONS.
ARTICLE 13. TAXATION AND FINANCE.
§8-13-7. Tax on purchases of intoxicating liquors in municipalities; private club fees.
(a) (1) Every municipality shall have plenary power and
authority to may levy and collect a tax upon all purchases within such
the municipality:
(A) Of intoxicating liquors from the Alcohol Beverage Control Commissioner;
(B) From any person licensed to sell wine at retail to the public under the provisions of article eight, chapter sixty of this code; or
(C) From distributors licensed to sell or distribute wine
pursuant to said article eight; Provided, That no municipality
shall have authority to levy or collect any such tax on the intoxicating
liquors sold by or purchased from holders of a license issued under the
provisions of article seven, chapter sixty of this code and
(2) The tax shall be levied upon the purchaser and shall
be added to and collected with the price of purchase. The tax shall may
not exceed five percent of the purchase price.
(3) Notwithstanding subdivision (1) of this subsection:
(A) A municipality may not levy or collect the tax on intoxicating liquors sold by or purchased from holders of a license issued under the provisions of article seven, chapter sixty of this code; and
(B) A farm winery that sells or distributes wine made on the farm winery for sale at retail to the public on the premises of the farm winery may only be required to collect the tax on the wine that is sold at retail to the public on the premises of the farm winery, and any other sales or distributions are subject to taxation as provided in subdivision (1) of this subsection.
(b) A copy of any ordinance imposing the tax authorized
by this section shall be certified by the mayor of the municipality to the West
Virginia Alcohol Beverage Control Commissioner and to the Tax Commissioner. The
West Virginia Alcohol Beverage Control Commissioner by appropriate rules and
regulations shall provide for the collection of such the tax
upon all purchases within such the municipality of intoxicating
liquors from the Alcohol Beverage Control Commissioner, from any person licensed
to sell wine at retail pursuant to the provisions of article eight, chapter
sixty of this code, or from distributors licensed to sell or distribute
wine pursuant to said article eight, and for distribution thereof to the
respective municipalities for which the same shall be collected. Such The
rules and regulations shall provide that all such the taxes
shall be deposited with the State Treasurer and distributed quarterly by
the Treasurer upon warrants of the Auditor payable to the municipality.
(c) Every municipality shall have plenary power and
authority to may levy and collect a fee from any private club
licensee whose premises are situate therein as authorized in section seven,
article seven, chapter sixty of this code.
CHAPTER 60. STATE CONTROL OF ALCOHOLIC LIQUORS.
ARTICLE 3. SALES BY COMMISSIONER.
§60-3-9d. Tax on purchases of intoxicating liquors outside corporate limits of municipalities.
(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 a tax upon all purchases outside the
corporate limits of any municipality:
(1) Of intoxicating liquor from state stores or other agencies of the Alcohol Beverage Control Commissioner;
(2) Of wine from any person licensed to sell wine at retail under the provisions of article eight, chapter sixty of this code; and
(3) Of wine from distributors licensed to sell or distribute wine under the provisions of said article eight.
(b) Notwithstanding subsection (a) of this section, farm winery that sells or distributes wine made on the farm winery for sale at retail to the public on the premises of the farm winery may only be required to collect the tax on the wine that is sold at retail to the public on the premises of the farm winery, and any other sales or distributions are subject to taxation as provided in subsection (a) of this subsection.
(c) The tax shall be is five percent of the
purchase price and shall be added to and collected with the purchase price by
the commissioner, by the person licensed to sell wine at retail, or by
the distributor licensed to sell or distribute wine, as the case may be; Provided,
That no such tax shall the tax may not be collected on the
intoxicating liquors sold by or purchased from holders of a license issued
under the provisions of article seven of this chapter.
All such (d) The tax collected within one mile of the
corporate limits of any municipality within the state shall be remitted to such
the municipality; 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 is within one mile of the place of
collection of such the tax, all such the tax
collected shall be divided equally among each of said the municipalities:
Provided, however, That such the 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.
(e) The West Virginia Alcohol Beverage Control
Commissioner by appropriate rules and regulations shall provide for the
collection of such the tax upon all purchases outside the corporate
limits of any municipality of intoxicating liquor from state stores or other
agencies of the Alcohol Beverage Control Commissioner, separation or proration
of the same tax and distribution thereof to the respective
counties and municipalities for which the same shall be tax is collected.
The Tax Commissioner by appropriate rules and regulations shall provide
for the collection of such the tax upon all purchases outside the
corporate limits of any municipality of wine from any person licensed to sell
wine at retail under the provisions of article eight, chapter sixty of this
code, or from distributors licensed to sell or distribute wine under the
provisions of said article eight, and shall also provide for separation or
proration of the same tax and distribution thereof to the
respective counties and municipalities for which the same shall be tax
is collected. Such The rules and regulations shall
provide that all such the taxes shall be deposited with the State
Treasurer and distributed quarterly by the Treasurer upon warrants of the
Auditor payable to the counties and municipalities.
NOTE: The purpose of this bill is to exempt a farm winery from certain taxes on the selling or distribution of wine, when that wine is made on the farm winery and is sold at retail to the public on the premises of the farm winery.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
