FISCAL NOTE
Date Requested: March 17, 2025
Time Requested: 04:37 PM |
| Agency: |
Auditor, State of WV |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3883 |
Introduced |
HB3419 |
|
|---|
| CBD Subject: |
Counties; Taxation |
|---|
|
FUND(S):
Local Government Funds
Sources of Revenue:
Other Fund Local Government - County Funds
Legislation creates:
Creates New Revenue, Creates New Fund:
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The purpose of proposed House Bill 3419 is to authorize county commissions to impose an emergency medical services tax.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2025
Increase/Decrease
(use"-") |
2026
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):
We have examined the provisions of the proposed legislation and find the rate of the proposed county emergency medical services sales tax could not exceed ¼ of 1 percent of the purchase price of items subject to taxation under Chapter 11, Article 15 of the West Virginia Code. However, the State Auditor’s Office does not maintain, nor do we have access to the type of detailed records regarding Consumer Sales and Use Tax which would be required in order to develop an estimate of the potential financial impact of the proposed legislation. Nonetheless, we do believe the creation and establishment of the aforementioned tax would serve as a dedicated funding source and would generate funds for the providing of county emergency medical services.
Memorandum
We have no additional comments regarding this proposed legislation.
Person submitting Fiscal Note: Michael E. Sizemore, CPA
Email Address: Mike.Sizemore@wvsao.gov