FISCAL NOTE
Date Requested: January 12, 2022
Time Requested: 03:37 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1051 |
Introduced |
HB4051 |
|
|---|
| CBD Subject: |
Agriculture |
|---|
|
FUND(S):
Local Governments
Sources of Revenue:
Other Fund local governments
Legislation creates:
Decreases Existing Revenue
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to repeal §19-20-2 titled “Collection of head tax on dogs; duties of assessor and sheriff; registration of dogs; disposition of head tax; taxes on dogs not collected by assessor.” Importantly, the language of the repealed article presently taxation of dogs and allows for the killing of dogs should they be impounded without the possibility of being sold. This shall be known as the “Save All Baby Dogs of 2022 Act.”
This bill repeals the head tax on dogs currently collected by the county assessors. Based on available data from county budgets, the proposed bill would result in an annual loss to local governments of roughly $250,000 per year.
There would be a reduction in costs to the county assessors as they would no longer be required to collect the head tax on dogs.
The bill also repeals the section of W. Va. Code that allows for the killing of dogs that are impounded without the possibility of being sold. This fiscal note does not address the additional costs to local governments which would be incurred due to the repeal of this provision.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2022
Increase/Decrease
(use"-") |
2023
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 |
-250,000 |
-250,000 |
Explanation of above estimates (including long-range effect):
This bill repeals the head tax on dogs currently collected by the county assessors. Based on available data from county budgets, the proposed bill would result in an annual loss to local governments of roughly $250,000 per year.
There would be a reduction in costs to the county assessors as they would no longer be required to collect the head tax on dogs.
The bill also repeals the section of W. Va. Code that allows for the killing of dogs that are impounded without the possibility of being sold. This fiscal note does not address the additional costs to local governments which would be incurred due to the repeal of this provision.
Memorandum
Person submitting Fiscal Note: Mark Muchow
Email Address: kerri.r.petry@wv.gov