WEST virginia legislature
2023 regular session
Committee Substitute
for
Senate Bill 105
By Senators Smith and Hamilton
[Originating in the Committee on Government Organization; reported on January 18, 2023]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §7-1-3uu, relating to allowing county commissions to impose an amusement tax.
Be it enacted by the Legislature of West Virginia:
## ARTICLE 1. COUNTY COMMISSIONS GENERALLY.
Every county commission may levy and collect an admission or amusement tax upon any public amusement or entertainment conducted within the limits of the county for private profit or gain: Provided, That the tax may not be levied upon state-regulated lottery products. The tax shall be levied upon the purchaser and added to and collected by the seller with the price of admission or other charge for the amusement or entertainment. The tax may not exceed two percent of the admission price or charge, but a tax of one cent may be levied and collected in any case.
Any ordinance imposing an amusement tax shall contain reasonable rules governing the collection of the tax by the seller and the method of his or her payment and accounting therefor to the county.
An amusement tax imposed by a county commission may not be imposed within the territory of a municipal corporation that has imposed an amusement tax under §8-13-6 of this code.