West Virginia House Bill 2228 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on January 8 2020 - 25% progression, died in committee
Action: 2020-01-08 - To House Political Subdivisions
Pending: House Political Subdivisions Committee
Text: Latest bill text (Introduced) [HTML]

The purpose of this bill is to allow local governments to levy a sales tax on food and beverages sold at restaurants. The bill provides for county and municipality options. The bill limits the total tax to three percent. The bill limits a municipal tax to two percent. The bill sets forth the procedures for counties and municipalities to use to impose the tax. The bill requires publication. The bill sets forth how the collected tax may be used. The bill sets forth apportionment of the tax between local jurisdictions. The bill sets forth exemptions from the tax. The bill defines terms. The bill provides criminal penalties.

Allowing counties and municipalities to levy a sales tax on food and beverages sold at restaurants

Del. John Shott [R]

Del. Eric Porterfield [R]

Date	Chamber	Action
2020-01-08	House	To House Political Subdivisions
2020-01-08	House	Introduced in House
2020-01-08	House	To Political Subdivisions then Finance
2020-01-08	House	Filed for introduction

HB2228 (Carry Over) 2019-01-10 - To House Political Subdivisions

Chapter	Article	Section	Citation Type	Statute Text
11	28	1	New Code	See Bill Text
11	28	2	New Code	See Bill Text
11	28	3	New Code	See Bill Text
11	28	4	New Code	See Bill Text
11	28	5	New Code	See Bill Text
11	28	6	New Code	See Bill Text
11	28	7	New Code	See Bill Text
11	28	8	New Code	See Bill Text

Type	Source
Summary	http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=2228&year=2020&sessiontype=RS&btype=bill
Text	http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb2228%20intr.htm&yr=2020&sesstype=RS&i=2228