FISCAL NOTE
Date Requested: February 15, 2019
Time Requested: 11:34 AM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3315 |
Introduced |
SB623 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
General Reveue Fund, local governments
Sources of Revenue:
General Fund local governments
Legislation creates:
Creates New Expense
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to require legal advertisements regarding taxes due or other legal advertisements be published in online newspapers; notice regarding taxes due or delinquent are to be sent electronically; and providing for rule-making authority with the Tax Commissioner to promulgate rules to effectuate provisions relating to online legal advertisements or electronic notice.
The proposed bill would require sheriffs, in their capacity as tax collectors, to provide all legal notices to taxpayers by electronic means beginning July 1, 2021. In addition, legal advertisements currently required to be published may be published in the online version of a newspaper or on the Internet. The bill would require the State Tax Commissioner to propose rules for the implementation of the electronic notice requirements. The bill would also require the State Tax Commissioner to prepare a written plan for the Legislature by December 31, 2022, for expanding the system of electronic notification to include all legal advertisements for municipal, county and State governments.
The tax impact of this proposal cannot be determined. There may be some increase in tax collections, but it is not expected to be significant.
The additional costs to the State Tax Department cannot be determined, but the costs could be significant. The State Tax Commissioner would have to promulgate legislative rules, tax returns would need to be changed, and there could be some programming changes. The additional costs to local governments also cannot readily be determined.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2019
Increase/Decrease
(use"-") |
2020
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):
The proposed bill would require sheriffs, in their capacity as tax collectors, to provide all legal notices to taxpayers by electronic means beginning July 1, 2021. In addition, legal advertisements currently required to be published may be published in the online version of a newspaper or on the Internet. The bill would require the State Tax Commissioner to propose rules for the implementation of the electronic notice requirements. The bill would also require the State Tax Commissioner to prepare a written plan for the Legislature by December 31, 2022, for expanding the system of electronic notification to include all legal advertisements for municipal, county and State governments.
The tax impact of this proposal cannot be determined. There may be some increase in tax collections, but it is not expected to be significant.
The additional costs to the State Tax Department cannot be determined, but the costs could be significant. The State Tax Commissioner would have to promulgate legislative rules, tax returns would need to be changed, and there could be some programming changes. The additional costs to local governments also cannot readily be determined.
Memorandum
The stated purpose of this bill is to require legal advertisements regarding taxes due or other legal advertisements be published in online newspapers; notice regarding taxes due or delinquent are to be sent electronically; and providing for rule-making authority with the Tax Commissioner to promulgate rules to effectuate provisions relating to online legal advertisements or electronic notice.
The proposed bill strikes the severability clause from W. Va. Code §59-3-9, and substitutes a requirement that all qualified newspapers, as defined, have an online version, and that, “on and after that date all legal advertising … shall be published in the online version …” The latter provision could be interpreted to restrict legal advertising to such online versions of newspapers, to the detriment of persons who continue to rely exclusively on the print versions of newspapers or who lack access to the Internet.
The bill would also require the State Tax Commissioner to prepare a written plan for the Legislature by December 31, 2022 for expanding the system of electronic notification to include all legal advertisements for municipal, county and state government. It is not clear why this requirement would be placed on the Tax Commissioner rather than the Office of Technology, or some other agency that would presumably have more expertise in providing online services.
Person submitting Fiscal Note: Mark Muchow
Email Address: kerri.r.petry@wv.gov