FISCAL NOTE
Date Requested: January 11, 2019 Time Requested: 03:32 PM |
Agency: |
Tax & Revenue Department, WV State |
CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
1306 |
Introduced |
SB281 |
|
CBD Subject: |
Counties, Municipalities, Taxation |
---|
|
FUND(S):
Local revenues
Sources of Revenue:
Other Fund local governments
Legislation creates:
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to remove the current $200,000 limitation on the amount collected by the county via the hotel occupancy tax that may be used for medical care and emergency services.
According to our interpretation, this bill would have no impact on State or local revenues. The bill removes the $200,000 limitation on the amount of hotel occupancy tax that counties can use for medical care or emergency services.
There would be no impact on costs to the State or local governments.
Fiscal Note Detail
Effect of Proposal |
Fiscal Year |
2019 Increase/Decrease (use"-") |
2020 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):
According to our interpretation, this bill would have no impact on State or local revenues. The bill removes the $200,000 limitation on the amount of hotel occupancy tax that counties can use for medical care or emergency services.
There would be no impact on costs to the State or local governments.
Memorandum
Person submitting Fiscal Note: Mark Muchow
Email Address: kerri.r.petry@wv.gov