FISCAL NOTE

Date Requested: February 22, 2016
Time Requested: 03:55 PM
Agency: Alcohol Beverage Control Administration
CBD Number: Version: Bill Number: Resolution Number:
2874 Introduced SB674
CBD Subject: Alcoholic Liquors and Beers, Taxation


FUND(S):

General

Sources of Revenue:

General Fund,Other Fund check w/WV State Tax Dept

Legislation creates:

Neither Program nor Fund



Fiscal Note Summary


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


The WVABCA does not collect taxes and does not have financial data on tax receipts for the beer barrel tax, the county/municipal tax on liquor sold from retail liquor outlets and the wine liter tax.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2016
Increase/Decrease
(use"-")
2017
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):


The WVABCA has no data on tax revenue.



Memorandum


Raising the county municipal tax would not generate any revenue to the State.



    Person submitting Fiscal Note: Anoop Bhasin, General Counsel on behalf of WVABCA
    Email Address: Anoop.K.Bhasin@wv.gov