Authorizing Department of Revenue to Promulgate Legislative Rules

Lowered the minimum food value threshold from $100 to $50 for canned or packaged food provisions.

Added new provision allowing alcohol sales in sidewalk dining areas when municipalities authorize such sales and proper permits are obtained.

Changed restroom requirement language from 'The' to 'In each public restroom the' for clarity.

Updated section number from 2.22.5 to 2.25.5 and added the word 'valid' to card-related language.

The bill header was changed from 'HB2267 S JUD AM #1 4-2' to 'HB2267 HFA Kelly and Criss 4-12 #1', indicating a new amendment version adopted on April 12 by Delegates Kelly and Criss.

The amendment history section was replaced to show that Delegates Kelly and Criss moved to concur with the Senate amendment while adding further amendments, replacing the previous Judiciary Committee amendment text.

The status indicators were updated from 'Adopted/Rejected' to 'ADOPTED/REJECTED' in all caps format.

Removed official legislative headers including 'WEST VIRGINIA LEGISLATURE', '2025 REGULAR SESSION', and 'ENROLLED Committee Substitute' designations.

Added website navigation elements and footer content including Senate/House links, legislative services divisions, and contact information.

Adjusted line numbering and formatting throughout the document, with some text appearing in different positions or with altered spacing.

Reduced the minimum value threshold for canned or packaged food in private club regulations from $100 to $50, allowing more establishments to qualify as private clubs.

Extended private club eligibility to include locations on college campuses, state university campuses, and branch campuses, with specific exceptions for historic landmarks and NCAA stadiums.

Updated rule citations and page references to reflect current regulatory codes and correct numbering for various alcohol beverage control administration rules.

Modified requirements for public restroom signage and valid card language in alcohol beverage control regulations.

Clarified the timing and process for filing alternative dispute resolution requests with the Tax Division, changing 'notice of proposed assessment' to 'notice of assessment'.

Added authorization for Alcohol Beverage Control Administration to promulgate rules on private clubs, wine/cider sales, tobacco vending machines, distilleries, plant-based derivatives, and nonintoxicating beer licensing.

Added authorization for Lottery Commission to promulgate rules relating to sports wagering.

Added authorization for Tax Division to promulgate rules on electronic tax payments, tax dispute resolution, consumer sales tax exemptions, and information exchange agreements.

Modified Alcohol Beverage Control Administration rule to allow sidewalk dining areas in PODA (Premises of Distilled Alcohol) to sell alcohol without dining requirements under specific municipal authorization conditions.

Modified distillery pricing requirements to change wholesale markup calculations and fee remittance schedules for off-premises sales.

Modified Tax Division alternative dispute resolution rule to remove reference to hearings before Office of Tax Appeals and correct procedural language for taxpayer requests.