FISCAL NOTE
Date Requested: March 03, 2018
Time Requested: 10:55 AM |
| Agency: |
Alcohol Beverage Control Administration |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1704 |
Comm. Sub. |
SB275 |
|
|---|
| CBD Subject: |
Alcoholic Liquors and Beers, Taxation |
|---|
|
FUND(S):
Other
Sources of Revenue:
Other Fund
Legislation creates:
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 CS for SB 275 appears to create certain authorities for the Tax Commissioner to waive the confidentiality of certain records and also share certain tax payer data with counties and municipalities.
Further the CS for SB 275 appears to remove the 1 mile calculation for the borders of a municipality to be able to receive the 5% local tax.
The Tax Department would have the tax receipts and the impact to municipalities and counties.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2018
Increase/Decrease
(use"-") |
2019
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 Tax Department would have the tax receipts and the impact to municipalities and counties.
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.
The Tax Department would have the tax receipts and the impact to municipalities and counties.
Person submitting Fiscal Note: Anoop Bhasin, General Counsel on behalf of WVABCA
Email Address: Anoop.K.Bhasin@wv.gov