Date Requested:April 17, 2013
Time Requested:05:13 PM
Agency: State Tax & Revenue Department
CBD Number: Version: Bill Number: Resolution Number:
Introduced SB1004
CBD Subject:
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 purpose of this bill is to provide guidance related to the administration, collection, and enforcement of local sales and use taxes and excise taxes by the State Tax Commissioner and to provide rule-making authority.
    
     According to our interpretation, passage of this bill would grant the State Tax Commissioner exclusive responsibility for administering, collecting, and enforcing local sales and use taxes and excise taxes. The bill also specifies jurisdiction and standing before the Office of Tax Appeals. The bill would also allow for administration fees to offset the costs of local tax collection by the State Tax Commissioner. There will be no net costs to the State General Revenue Fund associated with passage of this bill.
    

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):
     The purpose of this bill is to provide guidance related to the administration, collection, and enforcement of local sales and use taxes and excise taxes by the State Tax Commissioner and to provide rule-making authority.
    
     According to our interpretation, passage of this bill would grant the State Tax Commissioner exclusive responsibility for administering, collecting, and enforcing local sales and use taxes and excise taxes. The bill also specifies jurisdiction and standing before the Office of Tax Appeals. The bill would also allow for administration fees to offset the costs of local tax collection by the State Tax Commissioner. There will be no net costs to the State General Revenue Fund associated with passage of this bill.
    


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