Date Requested:March 07, 2005
Time Requested:02:41 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2005R1208 Intro SB435
CBD Subject: Failure to Appear in Municipal Court
FUND(S)
General Revenue Fund
Sources of Revenue
General Fund
Legislation creates:
A New Program

Fiscal Note Summary

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

    The stated purpose of this bill is to create a way that municipalities, the regional jail authority, the crime victims compensation fund, the West Virginia community corrections fund and the governor's subcommittee on law-enforcement training can recover moneys for fines and fees that are currently not collectable due to failure to appear in municipal courts.
    
    As written, the bill requires refunds from income tax be withheld to pay various unpaid fines and fees assessed upon a person due to conviction in municipal court for any of the criminal traffic offenses set forth in W. Va. Code § 17B-3-9. According to our interpretation, passage of this bill would have no effect on the General Revenue Fund.
    
    Additional administrative costs to the State Tax Department associated with this bill would be roughly $30,000.

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2005
Increase/Decrease
(use"-")
2006
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 30,000 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 30,000 0
2. Estimated Total Revenues 0 0 0
3. Explanation of above estimates (including long-range effect):
    As written, the bill requires refunds from income tax be withheld to pay various unpaid fines and fees assessed upon a person due to conviction in municipal court for any of the criminal traffic offenses set forth in W. Va. Code § 17B-3-9. After the fees and fines are withheld, the State Tax Department shall refund any remaining balance due the person. If the refund is not sufficient to cover all the fees and fines being withheld, the Department is to allocate any fees or fines due to the municipality, then allocate the remainder to each of the six entities set forth by this bill no later than July 1 of each year, after first subtracting an administrative fee of not more than $25 for the Department. When the fees and fines exceed the person’s income tax refund, the Department shall withhold the remaining balance in subsequent years until the fees and fines are paid in full. According to our interpretation, passage of this bill would have no effect on the General Revenue Fund.
    
    Additional administrative costs would be $30,000 for programming to modify existing systems to accommodate the offset.


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kpetry@tax.state. wv. us
    The stated purpose of this bill is to create a way that municipalities, the regional jail authority, the crime victims compensation fund, the West Virginia community corrections fund and the governor's subcommittee on law-enforcement training can recover moneys for fines and fees that are currently not collectable due to failure to appear in municipal courts.
    
    The bill does not provide any mechanism whereby the Department’s administrative fee would be appropriated to the Department; apparently, it is assumed that the fee would simply be retained by the Department.
    
    A fund is not designated into which the Department can deposit the administrative fee allowed under § 8-10-2b(d). In the past, the State Auditor has prevented such transfers unless the statute specifically addresses a “fund” into which the fees are deposited.