Date Requested: February 09, 2015
Time Requested: 12:18 PM
Agency: Alcohol Beverage Control Administration
CBD Number: Version: Bill Number: Resolution Number:
1974 Introduced SB438
CBD Subject: Alcoholic Liquors and Beers


FUND(S):

General

Sources of Revenue:

General Fund

Legislation creates:

A New Program,A New Fund



Fiscal Note Summary


Effect this measure will have on costs and revenues of state government.


    The Fiscal Note should perhaps be directed for a better response from the West Virginia State Tax Commissioner's office since this office would be collecting the tax or surcharge fee as set in 60-4-24(d).
    
    The bill appears to charge a 1% surcharge fee on sales from "licensed exotic entertainment facilities and alcohol and adult bookstores". The WVABCA does not have any such licensees.
    
    W.Va. Code Section 60-4-23 was ruled unconstititutional in relation to the 1st Amendment in the R.W.B of Riverview, Inc. v. Stemple, 11 F. Supp 2d (S.D. W.Va. 2000) acse where the state is enjoined from implementing or enforcing this statute.



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 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):


    The Fiscal Note should perhaps be directed for a better response from the West Virginia State Tax Commissioner's office since this office would be collecting the tax or surcharge fee as set in 60-4-24(d).
    
    The bill appears to charge a 1% surcharge fee on sales from "licensed exotic entertainment facilities and alcohol and adult bookstores". The WVABCA does not have any such licensees.
    
    W.Va. Code Section 60-4-23 was ruled unconstititutional in relation to the 1st Amendment in the R.W.B of Riverview, Inc. v. Stemple, 11 F. Supp 2d (S.D. W.Va. 2000) acse where the state is enjoined from implementing or enforcing this statute.



Memorandum


    The Fiscal Note should perhaps be directed for a better response from the West Virginia State Tax Commissioner's office since this office would be collecting the tax or surcharge fee as set in 60-4-24(d).
    
    The bill appears to charge a 1% surcharge fee on sales from "licensed exotic entertainment facilities and alcohol and adult bookstores". The WVABCA does not have any such licensees.
    
    W.Va. Code Section 60-4-23 was ruled unconstititutional in relation to the 1st Amendment in the R.W.B of Riverview, Inc. v. Stemple, 11 F. Supp 2d (S.D. W.Va. 2000) acse where the state is enjoined from implementing or enforcing this statute.



    Person submitting Fiscal Note: Anoop Bhasin, General Counsel on behalf of WVABCA
    Email Address: Anoop.K.Bhasin@wv.gov