FISCAL NOTE
Date Requested: January 21, 2015 Time Requested: 11:04 AM |
Agency: |
Tax Department, State |
CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
1068 |
Introduced |
HB2180 |
|
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 provision which authorizes the State Tax Commissioner to issues business licenses for the purpose of selling drug paraphernalia, to void licenses for the purpose of selling drug paraphernalia, to void licenses already issued and to prohibit the sales on and after July 1, 2015.
The proposed bill voids any prior license issued by the State Tax Department to sell drug paraphernalia void on and after July 1, 2015, and make the sale of drug paraphernalia unlawful on and after the same date. The bill redefines drug paraphernalia and includes factors used to determine whether an item is drug paraphernalia.
There is no additional cost to the State Tax Department.
Fiscal Note Detail
Effect of Proposal |
Fiscal Year |
2015 Increase/Decrease (use"-") |
2016 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):
The proposed bill voids any prior license issued by the State Tax Department to sell drug paraphernalia void on and after July 1, 2015, and make the sale of drug paraphernalia unlawful on and after the same date. The bill redefines drug paraphernalia and includes factors used to determine whether an item is drug paraphernalia.
There is no additional cost to the State Tax Department.
Memorandum
Person submitting Fiscal Note: Mark Muchow
Email Address: kerri.r.petry@wv.gov