FISCAL NOTE
Date Requested: January 17, 2018
Time Requested: 02:45 PM |
| Agency: |
Auditor, State of WV |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1057 |
Introduced |
SB137 |
|
|---|
| CBD Subject: |
Counties, Municipalities, Taxation |
|---|
|
FUND(S):
Local Funds
Sources of Revenue:
Other Fund County Funds
Legislation creates:
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The purpose of proposed Senate Bill 137 is to remove the current limitation of $200,000 on the amount collected by the county through the Hotel Occupancy Tax which may be used for medical care and emergency services.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2018
Increase/Decrease
(use"-") |
2019
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):
We are unable to ascertain any identifiable additional costs to the various counties created through the potential adoption of Senate Bill 137. Our analysis is based on a belief that counties are currently using other funding sources available to them to pay for medical care and emergency services. Accordingly, the proposed legislation would merely provide county officials with an expanded authority to utilize collections from the Hotel Occupancy Tax to fund such expenditures.
Memorandum
We believe this proposed legislation is intended to provide counties with an alternative funding source to pay for the expenses associated with medical care and emergency services.
Person submitting Fiscal Note: Michael E. Sizemore, CPA
Email Address: Mike.Sizemore@wvsao.gov