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WEST VIRGINIA LEGISLATURE REGULAR SESSION Introduced Senate Bill 149 By Senators Roberts, Trump, Phillips, Deeds, Azinger, Stuart, Clements, Maynard, Maroney, and Karnes [Introduced January 11, 2023] Intr SB 149 A BILL to amend and reenact §11-3-9 of the Code of West Virginia, 1931, as amended, relating to exempt property from taxation used exclusively for divine worship and the operation of a pre-K school, primary school, middle school, secondary school, daycare center, or church camp for children, which school, daycare center, or church camp is operated by the church which owns the property or is operated by another not-for-profit organization or entity.
WEST VIRGINIA LEGISLATURE REGULAR SESSION ENROLLED Senate Bill 149 By Senators Roberts, Trump, Phillips, Deeds, Azinger, Stuart, Clements, Maynard, Maroney, and Karnes [Passed March 09, 2023;
in effect 90 days fro] passage Enr SB 149 AN ACT to amend and reenact §11-3-9 of the Code of West Virginia, 1931, as amended, relating to exempt property from taxation used exclusively for divine worship and the operation of a pre-K school, primary school, middle school, secondary school, daycare center, or church camp for children, which school, daycare center, or church camp is operated by the church which owns the property or is operated by another not-for-profit organization or entity.
1 Intr SB 149 (8) Cemeteries;
1 Enr SB 149 (8) Cemeteries;
2 Intr SB 149 (19) Homes for children or for the aged, friendless, or infirm not conducted for private profit;
2 Enr SB 149 (19) Homes for children or for the aged, friendless, or infirm not conducted for private profit;
(29) Real property owned by a nonprofit organization whose primary purpose is youth development by means of adventure, educational, or recreational activities for young people, 3 Intr SB 149 which real property contains a facility built with the expenditure of not less than $100 million that is capable of supporting additional activities within the region or the state and which is leased or used to generate revenue for the nonprofit organization whether or not the property is used by the nonprofit organization for its nonprofit purpose, subject to the requirements, limitations and conditions set forth in §11-3-9(h) of this code;
(29) Real property owned by a nonprofit organization whose primary purpose is youth development by means of adventure, educational, or recreational activities for young people, 3 Enr SB 149 which real property contains a facility built with the expenditure of not less than $100 million that is capable of supporting additional activities within the region or the state and which is leased or used to generate revenue for the nonprofit organization whether or not the property is used by the nonprofit organization for its nonprofit purpose, subject to the requirements, limitations, and conditions set forth in §11-3-9(h) of this code;
4 Intr SB 149 (h) Nonprofit youth organization exemption - limitations, conditions, collection, and administration of one and one quarter percent fee, limitations, and distribution of monies.
4 Enr SB 149 (h) Nonprofit youth organization exemption.
— Limitations, conditions, collection, and administration of one and one quarter percent fee, limitations, and distribution of moneys.
(C) Gross revenues derived from operations of gift shops at a welcome or information 5 Intr SB 149 center located adjacent to a public highway operated by the nonprofit organization which is open to the general public.
(C) Gross revenues derived from operations of gift shops at a welcome or information 5 Enr SB 149 center located adjacent to a public highway operated by the nonprofit organization which is open to the general public.
and (ii) When the property or facilities are used as part of a training or advanced experience offered by the licensed commercial outfitter.
and (ii) when the property or facilities are used as part of a training or advanced experience offered by the licensed commercial outfitter.
(5) Notwithstanding any other provision of this section to the contrary, activities open to the 6 Intr SB 149 public through individual visitor passes allowing tours and access to the property and its facilities for the purpose of viewing or participating in demonstrations, programs, and facilities providing information and experiences consistent with the owner’s nonprofit purposes where zip-lines, canopy tours, wheeled sports, or climbing facilities are merely components of the demonstrations, programs, and facilities used shall be considered a charitable or nonprofit use for the purposes of this section and not subject to the one and one quarter percent fee:
(5) Notwithstanding any other provision of this section to the contrary, activities open to the 6 Enr SB 149 public through individual visitor passes allowing tours and access to the property and its facilities for the purpose of viewing or participating in demonstrations, programs, and facilities providing information and experiences consistent with the owner’s nonprofit purposes where zip-lines, canopy tours, wheeled sports, or climbing facilities are merely components of the demonstrations, programs, and facilities used shall be considered a charitable or nonprofit use for the purposes of this section and not subject to the one and one quarter percent fee:
— (A) The sheriff of the county wherein the majority of the acreage of the property is located as specified in the deed to such property, shall collect, on a monthly basis, all monies derived from the fee of one and one quarter percent of the gross revenues imposed under this subsection.
— (A) The sheriff of the county wherein the majority of the acreage of the property is located as specified in the deed to such property, shall collect, on a monthly basis, all moneys derived from the fee of one and one quarter percent of the gross revenues imposed under this subsection.
(E) All monies so collected, net of refunds and adjustments, shall be paid into a special account in the State Treasury, which is hereby created, and the amount thereof shall be distributed and paid annually, by the State Treasurer, on October 1 of each year, into the funds and to the distributees specified in of this code in the amounts specified therein.
(E) All moneys so collected, net of refunds and adjustments, shall be paid into a special account in the State Treasury, which is hereby created, and the amount thereof shall be distributed and paid annually, by the State Treasurer, on October 1 of each year, into the funds and to the distributees specified in of this code in the amounts specified therein.
— (A) Twenty-five percent of monies so collected, net of refunds and adjustments, shall be 7 Intr SB 149 paid annually to the Tourism Promotion Fund established pursuant to §5B-2-12.
— (A) Twenty-five percent of moneys so collected, net of refunds and adjustments, shall be 7 Enr SB 149 paid annually to the Tourism Promotion Fund established pursuant to §5B-2-12 of this code.
of this code.
(B) Twenty-five percent of moneys so collected, net of refunds and adjustments, shall be paid annually to the sheriff of the county where the property is located which, but for the exemption provided in §11-3-9(a)(29) of this code, would be entitled to receive ad valorem taxes on the property.
(B) Twenty-five percent of monies so collected, net of refunds and adjustments, shall be paid annually to the sheriff of the county where the property is located which, but for the exemption provided in §11-3-9(a)(29) of this code, would be entitled to receive ad valorem taxes on the property.
(C) Fifty percent of monies so collected, net of refunds and adjustments, shall be divided equally and paid annually into separate accounts established and maintained by the sheriffs of the county or counties wherein the property is located and the sheriffs of any other county that is within the jurisdiction of the same economic development authority as the county or counties wherein the property is located to be used solely for the establishment and delivery of a science, technology, engineering, art, and math (STEAM) program in conjunction with the owner of the exempt property.
(C) Fifty percent of moneys so collected, net of refunds and adjustments, shall be divided equally and paid annually into separate accounts established and maintained by the sheriffs of the county or counties wherein the property is located and the sheriffs of any other county that is within the jurisdiction of the same economic development authority as the county or counties wherein the property is located to be used solely for the establishment and delivery of a science, technology, engineering, art, and math (STEAM) program in conjunction with the owner of the exempt property.
(10) For the purposes of this subsection, owner includes the owner holding record title to 8 Intr SB 149 the property and its affiliates to the extent they are commonly owned, controlled or have the power to appoint the governing body of the affiliate.
(10) For the purposes of this subsection, owner includes the owner holding record title to 8 Enr SB 149 the property and its affiliates to the extent they are commonly owned, controlled or have the power to appoint the governing body of the affiliate.
The West Virginia University Bureau of Business and Economic Research in coordination of the Center for Business and Economic Research at Marshall University, by January 1, 2020, shall undertake a study and report to the committee, the economic impact of this tax exemption and fee to the county and that region of the state, and make any 9 Intr SB 149 recommendations regarding the benefits and disadvantages for continuing the provision of this tax exemption and fee, included, but not limited to, the impacts to other small and large businesses in the county, the costs to the county has incurred as a result of use of the facility, and any other relevant data that the universities may deem relevant.
The West Virginia University Bureau of Business and Economic Research in coordination of the Center for Business and Economic Research at Marshall University, by January 1, 2020, shall undertake a study and report to the committee, the economic impact of this tax exemption and fee to the county and that region of the state, and make any 9 Enr SB 149 recommendations regarding the benefits and disadvantages for continuing the provision of this tax exemption and fee, included, but not limited to, the impacts to other small and large businesses in the county, the costs to the county has incurred as a result of use of the facility, and any other relevant data that the universities may deem relevant.
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