---
type: "Bill"
title: "Relating to authorizing the Jefferson County Commission to levy a special district excise tax"
description: "Relating to authorizing the Jefferson County Commission to levy a special district excise tax"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2023"
identifier: "HB 3013"
citation: "West Virginia HB 3013 (2023)"
classification: ["bill"]
subjects: ["Boards and Commissions", "Taxation"]
status: "enacted"
primary_sponsors: ["Espinosa"]
version_count: 5
action_count: 46
vote_count: 1
first_action: "2023-01-25"
last_action: "2023-05-01"
source: "openstates"
source_identifier: "ocd-bill/147eb696-20b6-4b44-95d1-5d98f4ccd756"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=3013&year=2023&sessiontype=RS&btype=bill"
source_hash: "010a1f5581f8d8131be4db9059ba25af91eb4ad1adedbcedf4d675e936684754"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wv"]
---

# West Virginia HB 3013 (2023) — Relating to authorizing the Jefferson County Commission to levy a special district excise tax

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=hb3013%20sub.htm&yr=2023&sesstype=RS&i=3013)
2. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=hb3013%20sub%20enr.htm&yr=2023&sesstype=RS&i=3013)
3. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=hb3013%20intr.htm&yr=2023&sesstype=RS&i=3013)
4. **hb3013 s fin am _1 2-28 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2023/RS/com_amends/hb3013 s fin am _1 2-28 adopted.htm)
5. **hb3013 s fin amt _1 2-28 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2023/RS/com_amends/hb3013 s fin amt _1 2-28 adopted.htm)

## Votes

- Passage — **29–2** (pass) · upper

## Sponsors

- Espinosa — primary (person)
- Clark — cosponsor (person)
- Criss — cosponsor (person)
- Hanshaw — cosponsor (person)
- Hardy — cosponsor (person)
- Hite — cosponsor (person)
- Hornby — cosponsor (person)
- Horst — cosponsor (person)
- Householder — cosponsor (person)
- Ridenour — cosponsor (person)
- Summers — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-25** Filed for introduction `filing`
- **2023-01-25** To Finance `referral-committee`
- **2023-01-25** Introduced in House `introduction`
- **2023-01-25** To House Finance `referral-committee`
- **2023-02-20** By substitute, do pass
- **2023-02-21** On 1st reading, Special Calendar
- **2023-02-21** Placed on House Calendar
- **2023-02-23** On 1st reading, House Calendar
- **2023-02-23** From Housel Calendar, 1st reading, placed on Special Calendar
- **2023-02-23** Read 1st time `reading-1`
- **2023-02-24** On 2nd reading, Special Calendar
- **2023-02-24** Read 2nd time `reading-2`
- **2023-02-25** On 3rd reading, Special Calendar
- **2023-02-25** Read 3rd time `reading-3`
- **2023-02-25** Passed House (Roll No. 264) `passage`
- **2023-02-25** Effective from passage (Roll No. 265)
- **2023-02-25** Communicated to Senate
- **2023-02-27** Introduced in Senate `introduction`
- **2023-02-27** To Finance `referral-committee`
- **2023-02-27** To Finance `referral-committee`
- **2023-03-01** Reported do pass, with amendment and title amendment `committee-passage`
- **2023-03-01** Immediate consideration
- **2023-03-01** Read 1st time `reading-1`
- **2023-03-02** On 2nd reading
- **2023-03-02** Read 2nd time `reading-2`
- **2023-03-02** Deferred until foot of 1st reading
- **2023-03-02** Committee amendment adopted (Voice vote)
- **2023-03-03** On 3rd reading
- **2023-03-03** Read 3rd time `reading-3`
- **2023-03-03** Passed Senate with amended title (Roll No. 363) `passage`
- **2023-03-03** Senate reconsidered effective date
- **2023-03-03** Effective from passage (Roll No. 375)
- **2023-03-03** Senate requests House to concur
- **2023-03-07** House received Senate message
- **2023-03-07** House concurred in Senate amendment and passed bill (Roll No. 531)
- **2023-03-07** Effective from passage (Roll No. 532)
- **2023-03-07** Communicated to Senate
- **2023-03-07** Completed legislative action
- **2023-03-08** House Message received
- **2023-03-11** To Governor 3/20/2023 - House Journal `executive-receipt`
- **2023-03-20** To Governor 3/20/2023 `executive-receipt`
- **2023-03-11** To Governor 3/20/2023 - Senate Journal `executive-receipt`
- **2023-03-11** Approved by Governor 3/29/2023 - House Journal `executive-signature`
- **2023-03-29** Approved by Governor 3/29/2023 `executive-signature`
- **2023-03-11** Approved by Governor 3/29/2023 - Senate Journal `executive-signature`
- **2023-05-01** Chapter 88, Acts, Regular Session, 2023 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/147eb696-20b6-4b44-95d1-5d98f4ccd756`. Confidence: reported (aggregated from official West Virginia legislature records).