FISCAL NOTE

Date Requested: January 14, 2026
Time Requested: 05:52 PM
Agency: County Commissioners' Association of West Virginia
CBD Number: Version: Bill Number: Resolution Number:
1579 Introduced HB4113
CBD Subject: Counties; Taxation


FUND(S):

County Government

Sources of Revenue:

General Fund

Legislation creates:

Creates New Revenue



Fiscal Note Summary


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


Counties do not receive any sales tax funds so they would have no of calculation how much revenue this legislation would generate. Information needed to calculate would have to be provided to each county by the State Tax Department. The total amount of taxes would have to have the amount of taxes collected in each municipality subtracted. Also, in counties that have areas that share the same zip code, it would be difficult to separate those amounts.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2026
Increase/Decrease
(use"-")
2027
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):






Memorandum


Without information from the State Tax Department as to total sales tax amounts collected in each county, there is no way to determine potential revenue. Without that information, there is no way to determine how potential revenues would be spent on.



    Person submitting Fiscal Note: Nancy Butcher
    Email Address: nancy@ccawv.org