FISCAL NOTE

Date Requested: January 15, 2018
Time Requested: 02:22 PM
Agency: Tax & Revenue Department, WV State
CBD Number: Version: Bill Number: Resolution Number:
1057 Introduced SB137
CBD Subject: Counties, Municipalities, Taxation


FUND(S):

Local revenues

Sources of Revenue:

Other Fund local governments

Legislation creates:





Fiscal Note Summary


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


    The stated purpose of this bill is to remove the current $200,000 limitation on the amount collected by the county via the hotel occupancy tax that may be used for medical care and emergency services.
    
    According to our interpretation, this bill would have no impact on State or local revenues. The bill removes the $200,000 limitation on the amount of hotel occupancy tax that counties can use for medical care or emergency services.
    
    There would be no impact on costs to the State or local governments.
    



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):


    According to our interpretation, this bill would have no impact on State or local revenues. The bill removes the $200,000 limitation on the amount of hotel occupancy tax that counties can use for medical care or emergency services.
    
    There would be no impact on costs to the State or local governments.
    



Memorandum


    



    Person submitting Fiscal Note: Mark Muchow
    Email Address: kerri.r.petry@wv.gov