FISCAL NOTE
Date Requested: January 12, 2024
Time Requested: 02:33 PM |
| Agency: |
County Commissioners' Association of West Virginia |
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| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1259 |
Introduced |
SB285 |
|
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| CBD Subject: |
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FUND(S):
County Government
Sources of Revenue:
General Fund
Legislation creates:
Creates New Revenue
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The fiscal impact of this legislation would vary from county to county depending on activities within the boundaries of the county that would be classified as amusement or entertainment.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2024
Increase/Decrease
(use"-") |
2025
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 legislation would provide a new revenue stream for those counties that make the decision to impose the amusement tax on any public amusement or entertainment conducted within the boundaries of the county, but not on any public amusement or entertainment within a municipality that has imposed an amusement tax.
Memorandum
This legislation would provide a new revenue stream for those counties that make the decision to impose the amusement tax on any public amusement or entertainment conducted within the boundaries of the county, but not on any public amusement or entertainment within a municipality that has imposed an amusement tax. The legislation does not define amusement or entertainment for the purpose of imposing the tax.
Person submitting Fiscal Note: Nancy Butcher
Email Address: nancy@ccawv.org