FISCAL NOTE
Date Requested: January 10, 2020
Time Requested: 03:37 PM |
| Agency: |
Alcohol Beverage Control Administration |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1552 |
Introduced |
HB4055 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
possibly a special
Sources of Revenue:
Special Fund unsure since monies are deposited and distributed to municipalities by eth Tax Commissioner
Legislation creates:
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
Summarize in a clear and concise manner what impact this measure will have on costs and revenues of state government.
HB 4055 appears to attempt to return the code back 2017 before these code sections were changed by SB 275 of the 2018 Regular Session which removed the cumbersome calculation of the 1 mile radius.
It is my understanding the code was changed to remove the 1 mile radius for ease of calculation and more accurate tax disbursements.
This is a question for the Tax Commissioner and that office would be better suited to answer.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2020
Increase/Decrease
(use"-") |
2021
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):
Please explain increases and decreases in personal services, current expenses, repairs and alterations, assets, other costs and revenues, including assumptions and data sources and delineation between start-up and ongoing costs. Please also include a long-range schedule of costs and revenues if fiscal impact is expected to vary in future years.
Unsure of the costs of administration and/or any revenues, check with the Tax Commissioner.
Memorandum
Please identify any areas of vagueness, technical defects, reasons a bill would not have a fiscal impact, and/or any special issues not captured elsewhere on this form.
HB 4055 appears to attempt to return the code back 2017 before these code sections were changed by SB 275 of the 2018 Regular Session which removed the cumbersome calculation of the 1 mile radius.
It is my understanding the code was changed to remove the 1 mile radius for ease of calculation and more accurate tax disbursements.
This is a question for the Tax Commissioner and that office would be better suited to answer.
Person submitting Fiscal Note: Anoop Bhasin, General Counsel on behalf of WVABCA
Email Address: anoop.k.bhasin@wv.gov