FISCAL NOTE

Date Requested: January 11, 2019
Time Requested: 03:05 PM
Agency: Agriculture, WV Department of
CBD Number: Version: Bill Number: Resolution Number:
1309 Introduced SB259
CBD Subject: Taxation


FUND(S):

Integrated Predation Management Fund (Existing)

Sources of Revenue:

Special Fund

Legislation creates:

Creates New Revenue, Creates New Program



Fiscal Note Summary


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


A voluntary $1.00/head tax on cattle established by SB259 will generate additional Special Revenue funding used to support cooperative agreements with the USDA Animal and Plant Health Inspection Service (APHIS) Wildlife Services (WS) section for further coyote predation control efforts in WV. This would be collected by counties alongside the existing sheep and goat tax established under WV Code 7-7-6e, also for predator control programming. As this is a voluntary tax, there will be minor expenses related to data collection and verification to keep accurate participation records.



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 12,500 12,500
Personal Services 0 12,500 12,500
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 125,000 125,000


Explanation of above estimates (including long-range effect):


Annual revenue from the per-head tax established in SB259 will vary, as it is affected by factors such as cattle population and owner participation. As with the sheep and goat tax, revenue collected by counties depends on willingness of owners to be forthcoming with reporting accurate property information on which the per-head assessment is calculated. Based on the language included in SB259, any property owner who does not pay the fee will not be eligible for predator control services provided by USDA APHIS WS. In order to support this requirement, a great deal of data collection and reporting is required both at the county and state levels in order to provide USDA with up-to-date information on program participation. The expense noted above is an estimate of the cost of administering this program, with additional information provided in the 'Memorandum' section below. Disbursements from the fund will be dependent on USDA APHIS WS predator control activities, which are affected by predator populations in the state, instances of predator incidents, and adequate federal staffing to maintain statewide predator control efforts.



Memorandum


In recognition of the data tracking and reporting requirements from information submitted by counties to the WV Department of Agriculture, it is requested that an amount of not more than ten percent (10%) of annual collections remitted to the state be utilized to support program administrative activities, including collection and reporting of data and interaction with USDA personnel. Additionally, language should be included to compel counties to report participant information and remit assessments collected to the WV Department of Agriculture no later than ten (10) days after the end of each calendar month. This will ensure that revenue is deposited into the Wildlife Services Fund as promptly as possible and statewide information on cattle populations reported to USDA APHIS WS is up-to-date.



    Person submitting Fiscal Note: Alan Clemans, on behalf of Sandra Gillispie, CFO
    Email Address: sgillispie@wvda.us