FUND(S):

General Revenue Fund

Sources of Revenue:

General Fund

Legislation creates:

Neither Program nor Fund



Fiscal Note Summary


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


    The stated purpose of this bill is to include fortified beer within the definition of nonintoxicating beer.
    
    The passage of this bill would allow the sale of fortified beer containing between 6% and 9% alcohol by volume. As a result, there may be a minimal revenue increase to the General Revenue Fund.
    
    Additional administrative costs to the Tax Department would be minimal.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2005
Increase/Decrease
(use"-")
2006
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 passage of this bill would allow the sale of fortified beer containing between 6% and 9% alcohol by volume. As a result, there may be a minimal revenue increase to the General Revenue Fund.
    
    Additional administrative costs to the Tax Department would be minimal.



Memorandum


    



    Person submitting Fiscal Note: Mark Muchow
    Email Address: kpetry@tax.state.wv.us