Date Requested: January 31, 2015
Time Requested: 11:34 AM
Agency: Tax Department, State
CBD Number: Version: Bill Number: Resolution Number:
2711 Introduced HB2538
CBD Subject: Tax


FUND(S):

listed in fiscal note

Sources of Revenue:

Special Fund

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 (1) Authorize a 1% fee for the Tax Department on collections of specified taxes, for collection, distribution and administration of special revenue fees by the Tax Department and for collection of money for another state or local agency or entity, and to authorize limited changes to fees by legislative rule. (2) Authorize reimbursement to the Tax Department for OASIS fees imposed on transactions; (3)Authorize fee changes, subject to limitations, by legislative rule; and (4) Authorize a Tax Department revolving fund for deposits of such fees, limited to a $3 Million carryover.
    
    As written, this bill would allow the Tax Commissioner to retain one percent of taxes and fees collected to offset its administrative costs associated with collection of special revenue funds on behalf of other agencies. The one percent would be deposited in the “Tax Administration Services Fund.” Passage of this bill would result in an increase in funds available to the State Tax Department of $900,000 on per year based on the fees currently being collected by the State Tax Department.
    
    Additional administrative costs to the State Tax Department in FY2016 would be $25,000. There would be no additional costs in subsequent fiscal years.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2015
Increase/Decrease
(use"-")
2016
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 25,000 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 allow the Tax Commissioner to retain one percent of taxes and fees collected to offset its administrative costs associated with collection of revenue for the Special Reclamation Fund, Special Reclamation Water Trust Fund, Mining and Reclamation Operations Fund, Solid Waste Reclamation and Environmental Response Fund, Solid Waste Enforcement Fund, Solid Waste Management Board Reserve Fund, Recycling Assistance Fund, Closure Cost Assistance Fund, Solid Waste Planning Fund, Hazardous Waste Emergency Response Fund, Law Enforcement Fund, Gas Field Highway Repair and Horizontal Drilling Waste Study Fund, Waste Coal-Producing Counties Fund, Coalbed Methane Gas Distribution Fund, Eligible Acute Care Provider Enhancement Account, West Virginia Affordable Housing Trust Fund, Division of Forestry Special Revenue Account, and Special Medical School Fund. The one percent would be deposited in the “Tax Administration Services Fund.” Passage of this bill would result in an increase in funds available to the State Tax Department of $900,000 on per year based on the fees currently being collected by the State Tax Department.
    Additional administrative costs to the State Tax Department in FY2016 would be $25,000. There would be no additional costs in subsequent fiscal years.
    



Memorandum


    



    Person submitting Fiscal Note: Mark Muchow
    Email Address: kerri.r.petry@wv.gov