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 repeal provisions which allow a business to acquire a license to sell drug paraphernalia. This eliminates a conflict within the code.
    
    The passage of this bill would result in a minimal revenue loss from drug paraphernalia licenses sold within the State.
    
    Additional administrative costs to the State Tax Department would be minimal.
    



Fiscal Note Detail


Effect of Proposal Fiscal Year
2011
Increase/Decrease
(use"-")
2012
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 stated purpose of this bill is to repeal provisions which allow a business to acquire a license to sell drug paraphernalia. This eliminates a conflict within the code.
    
    The passage of this bill would result in a minimal revenue loss from drug paraphernalia licenses sold within the State.
    
    Additional administrative costs to the State Tax Department would be minimal.



Memorandum


    



    Person submitting Fiscal Note: Mark Muchow
    Email Address: kerri.r.petry@wv.gov