FISCAL NOTE
FUND(S):
General Revenue Fund
Sources of Revenue:
General Fund
Legislation creates:
A New Program
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The purpose of this bill is to increase the maximum alcohol level in the definition of “nonintoxicating beer” and include “nonintoxicating craft beer” with the definition of “nonintoxicating beer”.
As written, this bill would change the definition of “nonintoxicating beer” by increasing the allowable alcohol content to the greater of nine and six-tenths percent alcohol by weight or twelve percent by volume, from the current standards of four and two-tenths percent and six percent, respectively. Also, the bill adds “nonintoxicating craft beer” to the definition of “nonintoxicating beer”. “Nonintoxicating craft beer” is defined as a beverage with alcohol content to the greater of nine and six-tenths percent alcohol by weight or twelve percent by volume. There would be a modest increase in beer barrel tax revenue from the passage of this bill.
Additional administrative costs to the State Tax Department would be minimal during the current fiscal year. Thereafter, there would be no additional administrative costs to the Department.
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):
As written, this bill would change the definition of “nonintoxicating beer” by increasing the allowable alcohol content to the greater of nine and six-tenths percent alcohol by weight or twelve percent by volume, from the current standards of four and two-tenths percent and six percent, respectively. Also, the bill adds “nonintoxicating craft beer” to the definition of “nonintoxicating beer”. “Nonintoxicating craft beer” is defined as a beverage with alcohol content to the greater of nine and six-tenths percent alcohol by weight or twelve percent by volume. There would be a modest increase in beer barrel tax revenue from the passage of this bill.
Additional administrative costs to the State Tax Department would be minimal during the current fiscal year. Thereafter, there would be no additional administrative costs to the Department.
Memorandum
Person submitting Fiscal Note: Mark Muchow
Email Address: kpetry@tax.state.wv.us