FISCAL NOTE

Date Requested: February 08, 2017
Time Requested: 06:09 PM
Agency: Tax & Revenue Department, WV State
CBD Number: Version: Bill Number: Resolution Number:
1116 Introduced HB2207
CBD Subject: Public Safety


FUND(S):

General Revenue Fund

Sources of Revenue:

General Fund

Legislation creates:

Neither Program nor Fund



Fiscal Note Summary


Effect this measure will have on costs and revenues of state government.


The stated purpose of this bill is to repeal the statutory provisions which authorizes the State Tax Commissioner to issue business licenses for the purpose of selling drug paraphernalia, to void licenses issued prior to July 1, 2015 and to prohibit the sales on and after July 1, 2017. This bill repeals the section of the West Virginia Code dealing with application for a drug paraphernalia license. The bill also updates the definition of drug paraphernalia by rewriting the definition. There would be no additional costs to the State Tax Department.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2017
Increase/Decrease
(use"-")
2018
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0


Explanation of above estimates (including long-range effect):


This bill repeals the section of the West Virginia Code dealing with application for a drug paraphernalia license. The bill also updates the definition of drug paraphernalia by rewriting the definition. There would be no additional costs to the State Tax Department.



Memorandum


The stated purpose of this bill is to repeal the statutory provisions which authorizes the State Tax Commissioner to issue business licenses for the purpose of selling drug paraphernalia, to void licenses issued prior to July 1, 2015 and to prohibit the sales on and aster July 1, 2017. The bill makes any license prior to July 1, 2015, void and of no effect. There is a two-year gap where the licenses are not voided; yet they are prohibited from selling drug paraphernalia.



    Person submitting Fiscal Note: Mark Muchow
    Email Address: kerri.r.petry@wv.gov