FISCAL NOTE



FUND(S):

Road Fund

Sources of Revenue:

Special Fund

Legislation creates:

Neither Program nor Fund



Fiscal Note Summary


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


The purpose of this bill is to exempt from the payment of registration fees, vehicles owned or operated by Senior Centors, Councils on Aging, Sheltered Workshops, Community Action Groups and Head Start Programs. Under current law, if one of the previous mentioned agencies title a vehicle as part of a city, county or state government, then no privilege tax or registration fees are paid. The Division currently requires that these agencies submit an affidavit signed by the county commission that they are part of a county government. If the Senior Centers, Council on Aging, Sheltered Workshops, Community Action Groups, or Head Start Programs do not qualify as part of a city, county or state government, then taxes and registration fees are paid. The Division estimates that the number of these agencies which actually title and pay taxes and registration fees are low. Last year, the Legislature passed SB 105, which further codified theprivilege tax/registration fee exemption extended to Senior Services organizations recognized by the State Bureau of Senior Services. The Division estimates that this bill will not result in the loss of revenue.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2003
Increase/Decrease
(use"-")
2004
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):






Memorandum






    Person submitting Fiscal Note: Richard Johnston
    Email Address: rjohnston@dot.state.wv.us