FISCAL NOTE
Date Requested: March 07, 2025
Time Requested: 02:10 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 2651 |
Introduced |
HB3212 |
|
|---|
| CBD Subject: |
Public Safety |
|---|
|
FUND(S):
Special Account
Sources of Revenue:
Special Fund
Legislation creates:
Decreases Existing Revenue, Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to reduce the amount paid to the Tax Commissioner for the annual licensure fees to volunteer fire departments for charitable raffles.
According to our interpretation, this bill would reduce the license fee paid by volunteer fire departments for charitable raffles from $500 to $250. Passage of this bill would result in a reduction of $10,000 per year in fees paid by volunteer fire departments. The special revenue account funding the investigatory activities of the Criminal Investigation Division and the Special Audits Division of the Tax Department paid by volunteer fire departments would be decreased by $10,000 per year.
Additional administrative costs incurred by the State Tax Department would be $16,500 in FY2025.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2025
Increase/Decrease
(use"-") |
2026
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
16,500 |
0 |
0 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
16,500 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
-10,000 |
-10,000 |
Explanation of above estimates (including long-range effect):
According to our interpretation, this bill would reduce the license fee paid by volunteer fire departments for charitable raffles from $500 to $250. Passage of this bill would result in a reduction of $10,000 per year in fees paid by volunteer fire departments. The special revenue account funding the investigatory activities of the Criminal Investigation Division and the Special Audits Division of the Tax Department paid by volunteer fire departments would be decreased by $10,000 per year.
Additional administrative costs incurred by the State Tax Department would be $16,500 in FY2025.
Memorandum
Person submitting Fiscal Note: Mark Muchow
Email Address: RADfiscal@wv.gov