Date Requested:January 13, 2011
Time Requested:06:54 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2011R1252 Introduced HB2058
CBD Subject: TEXAS HOLD-EM TOURNEYS
FUND(S)
Special 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 stated purpose of this bill is to allow for nonprofit organizations to hold up to two charitable Texas hold’em tournaments per year.
    
    We are unable to estimate the revenue consequences associated with the passage of this bill. The bill requires that licensing for a Texas Hold’em tournament occur through the State Tax Commissioner. Only charitable or public service organizations that have a regular, limited occasion or super bingo license may apply. The license fee is $50 for a senior citizens organization and $100 for all other applicants. The State Tax Department cannot estimate the number of possible applicants and how many of these applicants would qualify for this license. The revenues are to be deposited into the special revenue account authorized in Section 11-9-2a.
    
    Additional administrative costs to the State Tax Department would be one-time programming costs of $50,000.
    

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2011
Increase/Decrease
(use"-")
2012
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 50,000 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 stated purpose of this bill is to allow for nonprofit organizations to hold up to two charitable Texas hold’em tournaments per year.
    
    We are unable to estimate the revenue consequences associated with the passage of this bill. The bill requires that licensing for a Texas Hold’em tournament occur through the State Tax Commissioner. Only charitable or public service organizations that have a regular, limited occasion or super bingo license may apply. The license fee is $50 for a senior citizens organization and $100 for all other applicants. The State Tax Department cannot estimate the number of possible applicants and how many of these applicants would qualify for this license. The revenues are to be deposited into the special revenue account authorized in Section 11-9-2a.
    
    Additional administrative costs to the State Tax Department would be one-time programming costs of $50,000.
    


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kerri.r.petry@wv.gov
    The stated purpose of this bill is to allow for nonprofit organizations to hold up to two charitable Texas hold’em tournaments per year.
    
    The West Virginia Constitution (Article VI, Section 36) authorizes State-regulated bingo games and raffles. It also authorizes lotteries that are regulated, controlled, owned, and operated by the State. Texas hold-em is a card game in which the players bet money and; therefore, would not satisfy the requirements of the West Virginia Constitution.