This bill amends the Code of West Virginia to exempt residential consumers from the public utilities tax on tangible personal property. Specifically, it introduces new language stating that the tax does not apply to residential consumers of tangible personal property from public utilities, as defined in the existing code. The bill also clarifies that municipalities have the authority to levy and collect an excise tax on public utility services, but it specifies that certain charges, such as those for telecommunications services to other providers and fees for specific services, are not included in the gross amount subject to the tax.

Additionally, the bill outlines the requirements for any ordinance imposing the tax, including the need for uniform collection from all consumers and a 60-day written notice to utilities before the tax takes effect. It also emphasizes that the tax cannot be levied on certain telephone service charges, such as those paid through coin-operated phones or for calls outside the taxing municipality. Overall, the bill aims to alleviate the tax burden on residential utility consumers while maintaining the taxing authority of municipalities.

Statutes affected:
Introduced Version: 8-13-5a