Bill Text: WV HB2311 | 2019 | Regular Session | Enrolled

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Bill Title: Exempting short-term license holders to submit information to the State Tax Commission once the term of the permit has expired

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2019-04-11 - Chapter 249, Acts, Regular Session, 2019 [HB2311 Detail]

Download: West_Virginia-2019-HB2311-Enrolled.html

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WEST virginia Legislature

2019 regular session

ENROLLED

House Bill 2311

By Delegate Howell

[Passed March 6, 2019; in effect ninety days from passage.]

 AN ACT to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-1-9, relating to exempting short-term license holders to submit information to the Tax Commissioner once the term of the permit has expired; and requiring rulemaking.

Be it enacted by the Legislature of West Virginia:

ARTICLE 1. SUPERVISION.

§11-1-9. Holders of short-term permits and licenses to sell; rulemaking.

(a) Notwithstanding any provision of this chapter to the contrary, holders of short-term permits or licenses to sell specific items, e.g., fireworks, beer, food, or wine at festivals, may not be required to submit any information to the Tax Commissioner after the term of the permit or license has expired: Provided, That the permit or license holder has filed with the Tax Commissioner all necessary information specific to the time period the permit or license was authorized and remitted to the Tax Commissioner and the permit or license holder has remitted all taxes and fees that are due under this code.  This section does not prevent the Tax Commissioner from auditing the books and records of the license or permit holder for compliance with the provisions of this code.

(b) The Tax Commissioner shall propose rules for legislative approval in accordance with §29A-3-1 et seq. of this code to implement this section.