Date Requested:March 18, 2005
Time Requested:04:22 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2005R1755 Intro HB3083
CBD Subject: Fortified Beer
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
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 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
3. 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