Date Requested:March 18, 2013
Time Requested:12:48 PM
Agency: State Tax & Revenue Department
CBD Number: Version: Bill Number: Resolution Number:
2013R2203 Introduced HB2946
CBD Subject: SUNDAY SALES
FUND(S)
General Revenue Fund, Local Distribution, Drunk Driving Prevention
Sources of Revenue
General Fund,Other Fund Local Distribution, Priva
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 permit the sale of alcoholic beverages on Sunday mornings beginning at ten o’clock a.m by restaurants, private clubs and licensees that sell wine to be consumed on the premises.
    
     It is expected that the Alcohol Beverage Control Administration will submit a Fiscal Note on the potential impact on revenues and costs related to potential changes in alcohol consumption attributable to the provisions in the bill. According to the interpretation of the State Tax Department, passage of this bill would provide the General Revenue Fund, the Drunk Driving Prevention Fund and local governments with minimal amounts of additional revenue attributable to the sales tax on alcoholic beverages.
    
     Passage of this bill would result in no additional administrative costs to the State Tax Department.
    

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
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
3. Explanation of above estimates (including long-range effect):
     It is expected that the Alcohol Beverage Control Administration will submit a Fiscal Note on the potential impact on revenues and costs related to potential changes in alcohol consumption attributable to the provisions in the bill. According to the interpretation of the State Tax Department, passage of this bill would provide the General Revenue Fund, the Drunk Driving Prevention Fund and local governments with minimal amounts of additional revenue attributable to the sales tax on alcoholic beverages.
    
     Passage of this bill would result in no additional administrative costs to the State Tax Department.
    


Memorandum
Person submitting Fiscal Note:
Mark B. Muchow
Email Address:
Roger.D.Cox@wv.gov