FISCAL NOTE
Date Requested: February 03, 2026
Time Requested: 05:10 PM |
| Agency: |
Alcohol Beverage Control Administration |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3349 |
Introduced |
HB5142 |
|
|---|
| CBD Subject: |
Alcoholic Liquors and Beers |
|---|
|
FUND(S):
General
Sources of Revenue:
General Fund
Legislation creates:
Decreases Existing Revenue, Creates New Expense
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
Summarize in a clear and concise manner what impact this measure will have on costs and revenues of state government.
The proposed bill would permit the sale and distribution of vintage distilled spirits by the drink.
Note there is no age dating in the “vintage distilled spirits” definition so it could be any distilled spirit not sold by a licensed wholesaler.
The bill would decrease revenue from liquor sales but the amount is difficult to ascertain as the definition and operation of vintage distilled spirits is not clear.
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.
The bill would negatively impact revenue of the WVABCA and its licensed retail liquor outlets (privately owned), however the amount is difficult to ascertain from the language of the bill. The bill places additional duties on the WVABCA which would increase some administrative costs for staff.
Please check with Tax on any potential lost sales tax and municipal tax revenue.
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: Anoop Bhasin, Counsel on behalf of the WVABCA
Email Address: anoop.k.bhasin@wv.gov