FISCAL NOTE
Date Requested: January 30, 2018
Time Requested: 04:11 PM |
| Agency: |
County Commissioners' Association of West Virginia |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 2103 |
Introduced |
HB2350 |
|
|---|
| CBD Subject: |
Alcoholic Liquors and Beers |
|---|
|
FUND(S):
Local 5% tax on purchase of intoxicating liquors
Sources of Revenue:
Other Fund 5% tax on purchase of intoxicating liquors for local gov
Legislation creates:
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
This bill will not have any affect on state revenue.
It only requires a redistribution of the current 5% tax on the purchases of intoxicating liquor collections for local governments.
Current law gives municipalities 5% tax on purchases of intoxicating liquors collected inside municipal limits to the municipality and all taxes one mile outside of municipal limits to the municipality.
This bill would give all of the taxes collected on the sales of alcoholic beverages outside municipal limits to the counties only, including the collections in the one mile area.
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):
I have no way of knowing if there is any increase in cost to redistribute funds, but any additional expense should be minimal.
Memorandum
Current law gives municipalities the tax collected inside municipal limits to the municipality and all taxes one mile outside of municipal limits to the municipality.
This bill would give all taxes collected for sales of alcoholic beverages outside municipal limits to the counties only, including the collections in the one mile area.
It is impossible to provide you the amount of taxes that would be redirected from the municipality to the county (within that one mile area), since that would only be available from the State Tax Department.
Monongalia County wrote a letter on January 18,2017, to the WV State Tax Department requesting that the Tax Department provide the County with a list of businesses located within the County that are required to pay wine and liquor tax based on sales, including the business name, the address of the business, and the total amount of tax remitted for each quarter for a period of 5 years.
According to the Tax Department response dated February 20, 2017, from the WV State Tax Commissioner, "Under 11-10-5d of the WV Code, disclosure of tax information is forbidden except pursuant to certain narrowly defined exceptions, and the information requested, is subject to that restriction. Therefore, the Tax Department is prevented by law from disclosing it."
Counties have no way of determining how much revenue would be redistributed from municipality to county.
Person submitting Fiscal Note: Vivian Parsons, Executive Director CCAWV
Email Address: vivian@ccawv.org