Sources of Revenue:

General Fund

Legislation creates:

A New Fund

Fiscal Note Summary

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

This bill perhaps could increase revenue to the state in increased tax revenue from the sale of liquor by retail liquor outlets (W.Va. Code 60-3A-18) that sell food beginning at 10 am on Sundays. There is no set closing time for sales in the bill. Some sales would be tradeoff sales that now occur on a Saturday or Monday. The bill does not provide a method to calculate increased revenue to be dedicated to substance abuse programs. Typically such retail liquor outlets would be mixed retail liquor outlets such as Rite-Aid, CVS, Wal-Mart and etc. The bill does not define cooked, uncooked or unprepared food, thus any food offered for sale would suffice. This bill perhaps could increase revenue to the state in increased tax revenue from the sale of liquor and wine (not beer) by private clubs starting at 10 am on Sunday. There is no requirement to sell food noted in W. Va. Code 60-7-10. Some sales would be tradeoff sales that now occur after 1 p.m. The bill does not provide a method to calculate increased revenue to be dedicated to substance abuse programs. This bill in W. Va. Code 60-8-34 perhaps could increase revenue to the state in increased tax revenue from the sale of wine by wine retailers (on & off premises) starting at 10 am on Sunday. Some sales would be tradeoff sales that now occur after 1 p.m. The bill almost appears to authorize off premises retailers to have consumption on Sundays. There is no set closing time on Sunday. There is no way to differentiate between a wine retailer that conduct on premises sales and off premise sales that sells food (cooked, uncooked or unprepared food?). The bill does not provide a method to calculate increased revenue to be dedicated to substance abuse programs.

Fiscal Note Detail

Effect of Proposal	Fiscal Year
Effect of Proposal	2013 Increase/Decrease (use"-")	2014 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):

This bill would provide for Sunday sales of liquor at 10 am at certain retail liquor outlets, private clubs and wine retailers. Many sales may be trade off sales that now occur on Saturday or Monday or later in the day on Sunday. There would be some new sales as well. The bill attempts to direct the potential increased sales revenue to substance abuse programs but does not create a fund to deposit any monies nor does it provide a method to calculate for the sales revnue and the taxes generated from the revenue on a Sunday. Based on the above no estimate has been provided. Perhaps retail liquor outlets could provide an estimate of retail liquor sales.

Memorandum

This bill perhaps could increase revenue to the state in increased tax revenue from the sale of liquor by retail liquor outlets (W.Va. Code 60-3A-18) that sell food beginning at 10 am on Sundays. There is no set closing time for sales in the bill. Some sales would be tradeoff sales that now occur on a Saturday or Monday. The bill does not provide a method to calculate increased revenue to be dedicated to substance abuse programs. Typically such retail liquor outlets would be mixed retail liquor outlets such as Rite-Aid, CVS, Wal-Mart and etc. The bill does not define cooked, uncooked or unprepared food, thus any food offered for sale would suffice. This bill, as drafted, perhaps could increase revenue to the state in increased tax revenue from the sale of liquor and wine (not beer) by private clubs starting at 10 am on Sunday. There is no requirement to sell food noted in W. Va. Code 60-7-10. Some sales would be tradeoff sales that now occur after 1 p.m. The bill does not provide a method to calculate increased revenue to be dedicated to substance abuse programs. This bill in W. Va. Code 60-8-34 perhaps could increase revenue to the state in increased tax revenue from the sale of wine by wine retailers (on & off premises) starting at 10 am on Sunday. Some sales would be tradeoff sales that now occur after 1 p.m. The bill almost appears to authorize off premises retailers to have consumption on Sundays. There is no set closing time on Sunday. There is no way to differentiate between a wine retailer that conduct on premises sales and off premise sales that sells food (cooked, uncooked or unprepared food?). The bill does not provide a method to calculate increased revenue to be dedicated to substance abuse programs.

Person submitting Fiscal Note: Anoop Bhasin on behalf of the WVABCA
Email Address: Anoop.K.Bhasin@wv.gov