FISCAL NOTE
Date Requested: January 20, 2026
Time Requested: 02:57 PM |
| Agency: |
Natural Resources, WV Division of |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1328 |
Introduced |
HB4560 |
|
|---|
| CBD Subject: |
Natural Resources |
|---|
|
FUND(S):
0265
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 purpose of this bill is to clarify that the proceeds of fuel purchased at marinas and boat docks in this state shall be directed to the West Virginia Division of Natural Resources Law Enforcement Division.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
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 |
5,997,000 |
5,997,000 |
Explanation of above estimates (including long-range effect):
Calculations based on 56,000 registered WV boats with the average boater boating 20 days a year for 4 hours per day using about 15 gallons of fuel a day for a total of 300 gallons a year per boat. If you then take 16,800,000 gallons of fuel times 35.7 cents per gallon based on the fixed and variable WV tax rate in 2025 it totals to
$5,997 600 dollars. While not all registered boat owners use marina fuel or perhaps use less fuel per year, this number does not include out of state motorboat owners on our lakes and rivers purchasing marina fuel. Might also consider some boat owners purchase fuel at gas stations rather than marinas based on fuel cost at the marina pumps. USCG report states boaters’ nationwide trailer or transport their boats an average of 28 times per year.
Sources:
United States Coast Guard 2012 /2018 National Recreational Boating Survey
Toy Storage nation online 2022 data
Tax.wv.gov/MotorFuelRates.2025
Memorandum
The West Virginia Division of Natural Resources does not have access to the fiscal information requested and makes this estimate based upon information comprised from online sources and data.
For additional information concerning this fiscal note, please contact:
Wendy Greene, Deputy Director
West Virginia Division of Natural Resources
112 California Avenue
Charleston, WV 25305
304-558-2754
Wendy.L.Greene@wv.gov
Person submitting Fiscal Note: Amy J. Smith
Email Address: amy.cowiesmith@wv.gov