FISCAL NOTE
Date Requested: January 14, 2026
Time Requested: 07:50 PM |
| Agency: |
Municipal League, WV |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1687 |
Introduced |
SB168 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
Municipal General Fund
Sources of Revenue:
General Fund
Legislation creates:
Decreases Existing Revenue
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to eliminate sales tax on utility payments for residential users. As drafted, the bill appears to remove residential commodity consumption from the tax base through a definitional cross-reference to W.Va. Code 11-15A-1 and also creates ambiguity regarding pass-through billing and collection for remaining non-residential customers. Accordingly, a substantial portion of current municipal public utilities tax collections (budgeted at $29 million across all municipalities) could be reduced or disrupted and municipalities may face heightened revenue uncertainty pending clarification, ordinance revisions, or administrative/judicial resolution.
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):
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.
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.
Person submitting Fiscal Note: Susan Economou
Email Address: seconomou@wvml.org