Date Requested: February 18, 2015
Time Requested: 12:58 PM
Agency: Auditor, State of WV
CBD Number: Version: Bill Number: Resolution Number:
3114 Introduced SB512
CBD Subject: County Officials


Sources of Revenue:

Other Fund Municipal & County Funds

Legislation creates:

Neither Program nor Fund

Fiscal Note Summary

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

    The provisions of proposed Senate Bill 512 would have no direct impact on the finances of State government. The major impact of the bill would be to explicitly set out the exemption from the assessment and collection of the Hotel Occupancy Tax with respect to rooms provided on a complimentary basis The enactment of the legislation could result in a reduction in the collections of Hotel Occupancy Tax for multiple municipal and county governments around the State; however, we do not have any basis for providing an estimate of the potential loss in collections because there is no reliable database available to this office which accounts for the number of lodging rooms currently provided on a complimentary basis by lodging owners.

Fiscal Note Detail

Effect of Proposal Fiscal Year
Fiscal Year
(Upon Full
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):




    Person submitting Fiscal Note: Michael E. Sizemore, CPA
    Email Address: