(a) The Legislature hereby makes the following findings:
(1) Roads maintained by the Department of Transportation include:
(A) Thirty-eight thousand six hundred eighty-four miles of public roads;
(B) Thirty-five thousand eight hundred ninety-three miles of state owned highways;
(C) Four hundred sixty-eight miles of state owned Interstate highway;
(D) Eighty-eight miles of West Virginia Turnpike;
(E) One thousand nine hundred seventy-two miles included in the National Highway System, twenty-three miles of which are connectors to other modes of transportation such as airports, trains and buses;
(F) Six thousand nine hundred fourteen bridges, thirty-three percent of which are more than one hundred feet in length;
(G) One all-American road;
(H) Five national byways;
(I) Fourteen state byways; and
(J) Eight backways.
(2) A 2012 road needs assessment prepared for Governor Tomblin’s Blue Ribbon Commission by Wilbur Smith Associates reveals that:
(A) During the next seventeen years:
(i) Fifty-one thousand one hundred eight lane miles of road will need to be improved;
(ii) Ten thousand four hundred one lane miles will need modernization improvements including lane widening, road reconstruction, and shoulder improvements; and
(iii) Three thousand four hundred two lane miles will need to be constructed;
(B) Within the next twenty-five years:
(i) Eight hundred fourteen bridges will need to be replaced;
(ii) Five hundred seventy-seven bridges will need to be widened;
(iii) Eight bridges will need to be straightened; and
(iv) One bridge will need to be raised;
(C) The funding gap for road construction and maintenance over the next twenty-five years is estimated to be $36.7 billion, excluding new road construction; and
(D) The funding gap for bridges construction and maintenance was $2.4 billion, excluding new bridge construction.
(3) Modern, safe roads are critical to economic development.
(4) Modern, safe roads and bridges are essential to the growth of our communities and to the public health, welfare and safety.
(5) Counties need greater ability to influence when and where new roads are constructed and existing roads and bridges are modernized or upgraded, including the ability to recommend to the Division of Highways road and bridge construction projects and to assist in the financing of those projects.
(b) The purpose of this article is to provide county commissions with a source of funding to finance the accelerated construction of new roads and bridges in their respective counties; and the accelerated upgrading or modernizing of existing state roads and bridges in their counties, by allowing them to impose transportation sales and use taxes as provided in this article.
Structure West Virginia Code
Chapter 7. County Commissions and Officers
Article 27. Letting Our Counties Act Locally Act
§7-27-4. Creation of County Road Construction Project Plan
§7-27-5. Public Hearing and Notice Requirements
§7-27-6. Finalization of Road Construction Project Plan
§7-27-8. Application to Commissioner of Highways for Approval of Road Construction Project Plans
§7-27-9. Requirement for Referendum on Final Road Construction Project Plan
§7-27-10. Amendment of Road Construction Project Plan
§7-27-11. Termination of Road Construction Project Plan
§7-27-12. Order Adopting Road Construction Project Plan or Plan Amendment
§7-27-13. Joint Road Construction Projects
§7-27-14. Creation of County Road Improvement Account
§7-27-17. Qualifying a Transportation Project as a Public Improvement
§7-27-18. Reports by Commissioner of Highways
§7-27-19. Issuance of County Road Construction Special Revenue Bonds
§7-27-23. Negotiability of Bonds Issued Pursuant to This Article
§7-27-24. Exemption From Taxation
§7-27-25. Personal Liability; Persons Executing Bonds Issued Pursuant to This Article
§7-27-27. Criteria and Requirements Necessary to Impose County Transportation Sales and Use Taxes
§7-27-28. Counties Authorized to Impose County Transportation Sales and Use Taxes
§7-27-29. Notification of Tax Commissioner, Auditor and Treasurer
§7-27-31. County Transportation Sales Tax Collected From Purchaser
§7-27-32. Payment of County Transportation Use Tax
§7-27-33. County Transportation Sales and Use Taxes in Addition to Other Taxes
§7-27-34. Credit for Sales Tax Paid to Another County
§7-27-35. Sourcing Rules for County Transportation Sales and Use Taxes
§7-27-36. Application of State Consumers Sales and Service Tax Provisions
§7-27-37. Application of West Virginia Tax Procedure and Administration Act
§7-27-38. Application of West Virginia Tax Crimes and Penalties Act
§7-27-39. Local Rate and Boundary Changes
§7-27-40. Deposit of County Transportation Sales and Use Taxes; Payment to Division of Highways
§7-27-41. Effective Date of County Transportation Sales and Use Tax