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