FISCAL NOTE

Date Requested: February 13, 2017
Time Requested: 01:24 PM
Agency: Alcohol Beverage Control Administration
CBD Number: Version: Bill Number: Resolution Number:
1788 Introduced HB2350
CBD Subject: Alcoholic Liquors and Beers


FUND(S):

other

Sources of Revenue:

Other Fund perhaps a tax fund

Legislation creates:

Neither Program nor Fund



Fiscal Note Summary


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


This bill purports to give the 5% tax collected in W. Va. Code section 60-3-9d on certain sales of liquor or wine outside a municipality's limits to the county (which previously such tax went to the municipality). This bill would likely negatively affect revenue for the municipalities affected by the change. The Tax Commissioner collects the tax and may be able to provide revenue numbers on this tax.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2017
Increase/Decrease
(use"-")
2018
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 Tax Commissioner collects the tax and may be able to provide revenue numbers on this tax.



Memorandum


The bill, as drafted: (1) deletes accurate code language and replaces it with incorrect language based on the code; (2) uses repetitive or incorrect defined terms; (3) contains typographical errors; (4) does not continue the bill's changes throughout the code section (lacks consistent terminology); (5) uses incorrect code citations; and (6) the bill appears to be missing relevant code sections.



    Person submitting Fiscal Note: Anoop Bhasin,General Counsel on behalf of WVABCA
    Email Address: Anoop.K.Bhasin@wv.gov