WV HB2262 | 2015 | Regular Session
Status
Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on January 23 2015 - 25% progression, died in committee
Action: 2015-01-23 - To House Political Subdivisions
Pending: House Political Subdivisions Committee
Text: Latest bill text (Introduced) [HTML]
Status: Introduced on January 23 2015 - 25% progression, died in committee
Action: 2015-01-23 - To House Political Subdivisions
Pending: House Political Subdivisions Committee
Text: Latest bill text (Introduced) [HTML]
Summary
The purpose of this bill is to establish a procedure by which local governments may be authorized to levy a sales tax on food and beverages sold at restaurants. The bill providing 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. This article is new; therefore, it has been completely underscored.
Title
Allowing counties and municipalities to levy a sales tax on food and beverages sold at restaurants
Sponsors
History
Date | Chamber | Action |
---|---|---|
2015-01-23 | House | To House Political Subdivisions |
2015-01-23 | House | Introduced in House |
2015-01-23 | House | To Political Subdivisions then Finance |
2015-01-23 | House | Filed for introduction |
Subjects
Code Citations
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 |