FISCAL NOTE
Date Requested: January 24, 2020
Time Requested: 03:34 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 2015 |
Introduced |
SB531 |
|
|---|
| CBD Subject: |
Environment |
|---|
|
FUND(S):
Landfill Closure Assistance Fund
Sources of Revenue:
Special Fund
Legislation creates:
Decreases Existing Revenue, Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to shift funding from the Landfill Closure Assistance Fund to county or regional solid waste authorities based on population. The Landfill Closure Assistance Fund was set up in 1991 to properly close old landfills across the state. However, according to the 2019 Solid Waste Management Plan, 28 of the 35 old landfills have been properly remediated by the fund. Given the progress made towards the closure of the old landfills, the portion of the solid waste fee assessed on landfill deposits, is being reduced in order to accommodate an in-kind fee increase distributed per capita to each county or regional solid waste authorities to fund various recycling, litter control and other locally important solid waste programs. Additionally, this bill would allow for a reduction in the use of county commission/county tax dollars currently utilized to support various recycling, litter control and other locally important solid waste programs.
According to our interpretation, this proposed bill would reduce the State Solid Waste Assessment Fee for the Solid Waste Landfill Closure Assistance Program from $3.50 per ton to $2.50 per ton. In addition, the bill would impose an additional Solid Waste Assessment Fee of $1.00 per ton. The additional fee would be distributed on a per capita basis to each county or regional solid authority based on most recent population projections by the Census Bureau. As written, effective July 1, 2020, there would be an annual loss of $2.3 million to the Landfill Closure Assistance Fund. County and regional solid waste authorities would receive additional revenue in the amount of $2.3 million for reasonable expenses and other expenses incurred for refuse cleanup, recycling programs, litter control programs, etc.
Additional administrative costs incurred by the State Tax Department would be $35,000 in FY2021 and $10,000 in subsequent fiscal years.
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 |
35,000 |
10,000 |
| Personal Services |
0 |
10,000 |
10,000 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
25,000 |
0 |
| 2. Estimated Total Revenues |
0 |
-2,300,000 |
-2,300,000 |
Explanation of above estimates (including long-range effect):
According to our interpretation, this proposed bill would reduce the State Solid Waste Assessment Fee for the Solid Waste Landfill Closure Assistance Program from $3.50 per ton to $2.50 per ton. In addition, the bill would impose an additional Solid Waste Assessment Fee of $1.00 per ton. The additional fee would be distributed on a per capita basis to each county or regional solid authority based on most recent population projections by the Census Bureau. As written, effective July 1, 2020, there would be an annual loss of $2.3 million to the Landfill Closure Assistance Fund. County and regional solid waste authorities would receive additional revenue in the amount of $2.3 million for reasonable expenses and other expenses incurred for refuse cleanup, recycling programs, litter control programs, etc.
Additional administrative costs incurred by the State Tax Department would be $35,000 in FY2021 and $10,000 in subsequent fiscal years.
Memorandum
Person submitting Fiscal Note: Mark Muchow
Email Address: kerri.r.petry@wv.gov