West Virginia 2022 Regular Session

West Virginia House Bill HB2082

Introduced
1/12/22  

Caption

Changing the persons responsible for the taxes on soft drinks and soft drink syrups

Impact

If enacted, HB2082 would amend the Code of West Virginia to explicitly define who is liable for the excise tax on soft drinks. This would include any distributor, dealer, or importer of these beverages as wholesalers. The goal of this structure is to streamline tax collection and ensure that revenue intended for the medical school fund is consistently reported and collected. The implications of these amendments could lead to more efficient regulatory oversight and improved compliance among those engaged in the soft drink market in the state.

Summary

House Bill 2082 proposes amendments to the existing tax code concerning soft drinks and soft drink syrups in West Virginia. Specifically, the bill aims to change the persons responsible for collecting these taxes. Currently, an excise tax is levied on bottled soft drinks and soft drink syrups, with the revenue designated for funding the construction and operation of a four-year medical school at West Virginia University. The amendments outlined in HB2082 clarify the obligations of various parties involved in the importation, transportation, and distribution of these products within the state, placing the tax responsibility on distributors and wholesalers.

Sentiment

The sentiment surrounding HB2082 appears pragmatic, aiming to address the need for clarity in tax responsibility without introducing significant new burdens. Supporters of this bill likely view it favorably as a necessary measure to ensure that funding for the medical school is sustained adequately. However, potential concerns may arise regarding the knowledge and awareness of the new tax obligations among small distributors and retailers, which could affect their operations and compliance efforts.

Contention

While there are no significant points of contention reported in the discussions surrounding HB2082, concerns may emerge regarding the equitable enforcement of the new tax provisions. Stakeholders in the soft drink industry may seek further clarification on the implementation timeline and any additional regulatory requirements stemming from the changes. The potential for confusion or increased administrative burden for smaller distributors could also be points of discussion as the bill progresses through the legislative process.

Companion Bills

No companion bills found.

Similar Bills

CT SJ00007

Resolution Granting The Claims Commissioner An Extension Of Time To Dispose Of Certain Claims Against The State Pursuant To Chapter 53 Of The General Statutes.

CT HJ00041

Resolution Granting The Claims Commissioner An Extension Of Time To Dispose Of Certain Claims.

CT HJ00023

Resolution Granting The Claims Commissioner Extensions Of Time To Dispose Of Certain Claims Against The State.

CT HJ00038

Resolution Concerning The Disposition Of Certain Claims Against The State Pursuant To Chapter 53 Of The General Statutes.

CA AB2009

California Travel and Tourism Commission.

CA AB1920

California Travel and Tourism Commission.

CA AB2323

Insurance: covered communications.

CT HJ00029

Resolution Granting The Claims Commissioner An Extension Of Time To Dispose Of Certain Claims Against The State Pursuant To Chapter 53 Of The General Statutes.