FISCAL NOTE



FUND(S):



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.


Increase revenue to the the municipalities that charge this tax and could decrease sales of intoxicating liquors by the state. The Tax Commissioner would likely have figures to add to this FN.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2009
Increase/Decrease
(use"-")
2010
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):


None likely



Memorandum


The Municipalties will collect the revenue not the State.



    Person submitting Fiscal Note: Anoop Bhasin
    Email Address: Anoop.K.Bhasin@wv.gov