|
H.B. No. 0191 |
Wind power taxation. |
Sponsored By: Representative(s) Stubson,
Byrd, Illoway and Wallis and Senator(s) Coe, Perkins and Peterson
AN ACT relating to taxation
and revenue; providing amendments to the tax upon the production of electricity
from wind resources as specified; providing for
imposition, taxation rate, exemptions and distribution as specified;
repealing prior exemption; and providing for an effective date.
1/19/2011 Bill
Number Assigned
1/20/2011 H
Received for Introduction
1/21/2011 H
Introduced and Referred to H03
2/3/2011 H03
Recommended Amend and Do Pass
ROLL CALL
Ayes:
Representative(s) Blikre, Childers, Goggles, Petersen and Vranish
Nays:
Representative(s) Campbell, Miller and Semlek
Excused:
Representative(s) Madden
Ayes 5 Nays 3 Excused
1 Absent 0 Conflicts 0
2/3/2011 H
Placed on General File
HB0191HS001/ADOPTED
Page 1-line 11 Delete "created" insert "amended".
Page 4-line 16 Strike "Sixty percent (60%)"
insert "Eighty percent (80%)".
Page 5-line 3 After "fund" delete ";" insert "as follows:
(I) For the period
beginning January 1, 2012 and ending June 30, 2017, or until the account
balance reaches the amount of fifteen million dollars ($15,000,000.00), the
proceeds shall be deposited into the impact assistance account which is hereby
created;
(II) After the
conditions set forth in subdivision (I) of this paragraph are met, then the
proceeds shall be deposited into the state general fund.
(B) One percent (1%)
shall be distributed in equal shares to each county;".
Page 5-line 5 Delete "(B)" insert "(C)".
Page 5-line 6 After "county" insert "or counties in which the wind generation facility is located".
Page 5-line 19 Strike "Forty percent (40%)"
insert "Twenty percent (20%)".
Page 5-line 20 Strike "state general fund"
insert "impact assistance account".
Page 5-lines 22 through 24 Delete and renumber.
Page 6-lines 1 through 19 Delete entirely and insert:
"(b) If
an industrial facility as defined by W.S. 35‑12‑102(a)(vii)(E) or
(F) is constructed, any affected county or municipality within the impacted
area shall be eligible to receive impact assistance payments from the impact
assistance account created under subdivision (a)(i)(A)(I) of this section. The impact assistance payments shall be in
lieu of any assistance available under W.S. 39‑15‑111(c) or 39‑16‑111(d).".
Page
6-line 20 Delete "section.".
Page 6-line 21 Delete "not to exceed" insert "equal to".
Page 6-line 22 After "facility" insert "as
determined by the industrial siting council".
Page 6-line 23 After "account." delete balance of the line.
Page 6-line 24 Delete entirely.
Page 7-line 1 Delete "39‑16‑111(c)." insert "The impact assistance payments shall be distributed to the
county treasurer and the county treasurer shall distribute to the county and to
the cities and towns therein based on a ratio established by the industrial
siting council during a public hearing held in accordance with W.S. 35‑12‑110.
The industrial siting council shall review the distribution ratio for
construction projects on a regular basis and make appropriate adjustments. A
governing body which is primarily affected by the facility, or any person
issued a permit pursuant to W.S. 35‑12‑106, may petition the
industrial siting council for review and adjustment of the distribution ratio
upon a showing of good cause.".
Page 7-lines 7 through 17 Delete entirely. CHILDERS, CHAIRMAN
HB0191HW001/FAILED
Page 2-line 15 Reinsert stricken "one dollar
($1.00)"; delete "three".
Page 2-line 16 Delete new language.
Page 3-line 13 After "2027" delete balance of the line and insert "and subsequent calendar years.".
Page 3-lines 15 through 17 Delete entirely. PEDERSEN, TEETERS
2/4/2011 H Passed CoW
HB0191H2001/ADOPTED
Page 1-line 4 Delete "imposition,".
Page 1-line 5 After "specified;" insert "providing
conforming amendments;".
Page 1-line 10 Delete "39‑22‑103"
insert "39‑15‑111(c), 39‑16‑111(d)".
Page 1-line 14 Delete entirely.
Page 2-lines 1 through 11 Delete entirely and insert:
"39-15-111. Distribution.
(c) If any person commences after
the effective date of this act to construct an industrial facility, as that
term is defined in W.S. 35‑12‑102, under a permit issued pursuant
to W.S. 35‑12‑106, or if the federal or state government commences
to construct any project within this state with an estimated construction cost
as specified in the definition of industrial facility in W.S. 35‑12‑102
the state treasurer shall thereafter pay to the county treasurer and the county
treasurer will distribute to the county, cities and towns of that county in
which the industrial facility or project is located, impact assistance payments
from the monies available under paragraph (b)(i) of this section. Each payment
to the county treasurer shall be equal to the excess of each monthly payment
made under paragraph (b)(iii) of this section during the period of construction
over the base period amount and shall continue during the period of
construction except that in the case of an industrial facility or a federal or
state government project which is expected to continue in phases for an indefinite
period of time, the state treasurer shall discontinue payments under this
section and establish a new base period when construction of any phase has
ceased or been substantially completed for twelve (12) consecutive months. The
impact assistance payments shall be distributed to the county treasurer and the
county treasurer will distribute to the county and to the cities and towns
therein based on a ratio established by the industrial siting council during a
public hearing held in accordance with W.S. 35‑12‑110. The
industrial siting council shall review the distribution ratio for construction
projects on a regular basis and make appropriate adjustments. A governing body
which is primarily affected by the facility, or any person issued a permit
pursuant to W.S. 35‑12‑106, may petition the industrial siting
council for review and adjustment of the distribution ratio upon a showing of
good cause. The impact assistance payment shall be in addition to all other
distributions under this section, but no impact assistance payment shall be
made for any period in which the county or counties are not imposing at least a
one percent (1%) tax authorized by W.S. 39‑15‑204(a)(i) and 39‑16‑204(a)(i)
or at least a total of a two percent (2%) sales tax authorized under W.S. 39‑15‑204(a)(i),
(iii) and (vi) and at least a total of a two percent (2%) use tax authorized
under W.S. 39‑16‑204(a)(i), (ii) and (v). Any county, city
or town receiving any payment from the impact assistance account created under
W.S. 39‑22‑111(a)(iii) shall not receive payments under this
subsection for the same facility.
For purposes of this subsection, the industrial facility or federal or
state government project will be deemed to be located in the county in which a
majority of the construction costs will be expended, provided that upon a
request from the county commissioners of any adjoining county to the industrial
siting council, the council may determine that the social and economic impacts
from construction of the industrial facility or federal or state government
project upon the adjoining county are significant and establish the ratio of
impacts between the counties and certify that ratio to the state treasurer who
will thereafter distribute the impact assistance payment to the counties pursuant
to that ratio.
39-16-111. Distribution.
(d) If any person commences after
the effective date of this act to construct an industrial facility, as that
term is defined in W.S. 35‑12‑102, under a permit issued pursuant
to W.S. 35‑12‑106, or if the federal or state government commences
to construct any project within this state with an estimated construction cost
as specified in the definition of industrial facility in W.S. 35‑12‑102
the state treasurer shall thereafter pay to the county treasurer and the county
treasurer will distribute to the county, cities and towns of that county in
which the industrial facility or project is located, impact assistance payments
from the monies available under paragraph (b)(i) of this section. Each payment
to the county treasurer shall be equal to the excess of each monthly payment
made under paragraph (b)(iii) of this section during the period of construction
over the base period amount and shall continue during the period of
construction except that in the case of an industrial facility or a federal or
state government project which is expected to continue in phases for an
indefinite period of time, the state treasurer shall discontinue payments under
this section and establish a new base period when construction of any phase has
ceased or been substantially completed for twelve (12) consecutive months. The
impact assistance payments shall be distributed to the county treasurer and the
county treasurer will distribute to the county and to the cities and towns
therein based on a ratio established by the industrial siting council during a
public hearing held in accordance with W.S. 35‑12‑110. The impact assistance payment shall be in
addition to all other distributions under this section, but no impact
assistance payment shall be made for any period in which the county or counties
are not imposing at least a one percent (1%) tax authorized by W.S. 39‑15‑204(a)(i)
and 39‑16‑204(a)(i) or at least a total of a two percent (2%) sales
tax authorized under W.S. 39‑15‑204(a)(i), (iii) and (vi) and at
least a total of a two percent (2%) use tax authorized under W.S. 39‑16‑204(a)(i),
(ii) and (v). Any county, city or town receiving any payment from the impact assistance
account created under W.S. 39‑22‑111(a)(iii) shall not receive payments
under this subsection for the same facility. For purposes of this subsection, the
industrial facility or federal or state government project will be deemed to be
located in the county in which a majority of the construction costs will be
expended, provided that upon a request from the county commissioners of an
adjoining county to the industrial siting council, the council may determine
that the social and economic impacts from construction of the industrial
facility or federal or state government project upon the adjoining county are
significant and establish the ratio of impacts between the counties and certify
that ratio to the state treasurer who will thereafter distribute the impact
assistance payment to the counties pursuant to that ratio.".
Page 2-line 15 After "(a)" insert "Except as
provided in subsection (b) of this section,".
Page 4-lines 12 through 24 Delete entirely, including the standing
committee amendment (HB0191HS001/A) to these lines, and insert:
"(a) The proceeds from the
tax imposed by this chapter shall be transferred to the state treasurer to be
distributed in the same manner as excise taxes and
as follows:
(iii) Credit sixty-nine
percent (69%) as follows:
(A) or the period
beginning January 1, 2012 and ending June 30, 2017, or until the account
balance reaches the amount of fifteen million dollars ($15,000,000.00), eighty
percent (80%) of the proceeds under this paragraph shall be deposited in the
impact assistance account which is hereby created and twenty percent (20%) of the
proceeds under this paragraph shall be deposited in the general fund;
(B) After the conditions
set forth in subparagraph (A) of this paragraph are met, then fifteen percent
(15%) of the proceeds under this paragraph shall be deposited in the impact assistance
account and eighty-five percent (85%) of the proceeds under this paragraph
shall be deposited in the general fund.
(iv) One percent (1%)
shall be distributed in equal shares to each county; and
(v) The remaining share
shall be distributed to counties and within each county as follows:
(A) To each county or
counties in which the wind generation facility is located in the proportion
that the population of the county situated outside the corporate limits of its
cities and towns bears to the total population of the county including cities
and towns, for deposit into the county's general fund;
(B) To each city and
town within the county in the proportion the population of the city or town
bears to the population of the county for deposit into the city's or town's
general fund.".
Page 5-lines 2 through 20 Delete entirely, including the standing
committee amendment (HB0191HS001/A) to these lines.
Page 6-lines 1 through 19 In the standing committee amendment
(HB0191HS001/A) to these lines, in subsection (b) created by that amendment,
delete "subdivision (a)(i)(A)(I)"
insert "subparagraph (a)(iii)(A)".
Page 7-line 1 In the standing committee amendment
(HB0191HS001/A) to this line after "therein"
insert "at times set by and".
Page 7-line 19 Delete "is" insert "and
39‑22‑111(a)(i) and (ii) are".
STUBSON, DAVISON
HB0191H2002/FAILED
Page 1-line 5 After "exemption;" insert "creating
an impact assistance account; providing an appropriation and for a continuous
appropriation;".
Page 4-lines 12 through 24 In the Stubson et al. second reading
amendment (HB0191H2001/A) to these lines, delete subparagraphs (a)(iii)(A) and
(B) created by that amendment and insert:
"(A) Eighty
percent (80%) of the proceeds under this paragraph shall be deposited to the
legislative stabilization reserve account and twenty percent (20%) shall be
deposited to the general fund until the amount deposited to the legislative
stabilization reserve account pursuant to this subparagraph equals fifteen
million dollars ($15,000,000.00); thereafter
(B) Fifteen percent
(15%) of the proceeds under this paragraph shall be deposited to an impact
assistance account which is hereby created, and eighty-five percent (85%) shall
be deposited to the general fund. Funds in the impact assistance account shall be
continuously appropriated for purposes specified in this section and shall not
lapse.".
Page 6-lines 1 through 19 Delete the Stubson et al. second reading
amendment (HB0191H2001/A) to these lines entirely; In the standing committee
amendment (HB0191HS001/A) to these lines, in subsection (b) created by that
amendment, delete "subdivision (a)(i)(A)(I)"
insert "subparagraph (a)(iii)(B)".
Page 7-After line 19 Insert:
"Section
3. There is appropriated fifteen
million dollars ($15,000,000.00) from the legislative stabilization reserve
account to the impact assistance account created by this act.".
Renumber as
necessary. STUBSON, CHILDERS, DAVISON
2/7/2011 H Passed 2nd
2/8/2011 Reconsideration Pending; H Failed 3rd
ROLL CALL
Ayes: Representative(s)
Berger, Blake, Blikre, Bonner, Buchanan, Burkhart, Byrd, Childers, Craft,
Eklund, Freeman, Gay, Greear, Harvey, Hunt, Illoway, Kasperik, Krone, Lockhart,
Loucks, Lubnau, Nicholas, B., Patton, Peasley, Petroff, Stubson, Throne,
Vranish and Zwonitzer, Dn.
Nays:
Representative(s) Barbuto, Botten, Brechtel, Brown, Campbell, Cannady,
Connolly, Davison, Edmonds, Esquibel, K., Gingery, Goggles, Greene, Harshman,
Jaggi, Kroeker, Madden, McKim, McOmie, Miller, Moniz, Petersen, Quarberg,
Roscoe, Semlek, Steward, Teeters, Wallis and Zwonitzer, Dv.
Excused:
Representative(s) Pederson and Shepperson
Ayes 29 Nays 29 Excused
2 Absent 0 Conflicts 0
2/9/2011 H Failed Reconsideration
ROLL CALL
Ayes:
Representative(s) Berger, Blake, Bonner, Buchanan, Burkhart, Byrd,
Childers, Eklund, Freeman, Greear, Harvey, Illoway, Kasperik, Krone, Lockhart,
Loucks, Lubnau, Nicholas, B., Patton, Pederson, Petroff, Stubson, Teeters,
Throne, Vranish, Wallis and Zwonitzer, Dn.
Nays:
Representative(s) Barbuto, Blikre, Botten, Brechtel, Brown, Campbell,
Cannady, Connolly, Craft, Davison, Edmonds, Esquibel, K., Gay, Gingery,
Goggles, Greene, Harshman, Hunt, Jaggi, Kroeker, Madden, McKim, McOmie, Miller,
Moniz, Peasley, Petersen, Quarberg, Roscoe, Semlek, Steward and Zwonitzer, Dv.
Excused:
Representative(s) Shepperson
Ayes 27 Nays 32 Excused
1 Absent 0 Conflicts 0