FISCAL NOTE

Date Requested: January 26, 2026
Time Requested: 02:20 PM
Agency: Municipal League, WV
CBD Number: Version: Bill Number: Resolution Number:
2916 Introduced HB4801
CBD Subject: Counties; Municipalities


FUND(S):

Municipal General Fund

Sources of Revenue:

General Fund

Legislation creates:





Fiscal Note Summary


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


The stated purpose of this bill is expanding the permissible expenditures of the hotel occupancy tax to include demolition of unsafe and unsanitary structures and planning for reuse or improvement of property owned by political subdivisions. The bill does not indicate any change to the tax rate and the expansion of permissible uses could reasonably be expected to be revenue neutral to municipalities.



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