Date Requested: January 28, 2015
Time Requested: 01:53 PM
Agency: State Tax & Revenue Department
CBD Number: Version: Bill Number: Resolution Number:
1503 Introduced SB27
CBD Subject: Environment


FUND(S):

Solid Waste Management Board Reserve Fund, Solid Waste Management Board Planning Fund, Landfill Closure Cost Assistance Fund, Solid Waste Reclamation & Environmental Response Fund, Solid Waste Enforcement Fund, Recycling Assistance Fund, Law Enforcement F

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 raise the county solid waste assessment fee to 75¢, and to exempt from the fee solid waste that is transported by rail to a solid waste disposal facility located in a county bordering another state.
    
    As written, the bill allows counties to increase their solid waste assessment fee from 50 cents per ton to 75 cents per ton. We cannot determine the revenue increase from this portion of the bill because no data is available on the number of counties that would increase their rate.
    
    The bill also provides a exemption for the disposal of solid waste transported by rail to a solid waste disposal facility. This would result in an estimated decrease of $3.0 million in State solid waste assessment fees per year.
    
    Additional administrative costs to the State Tax Department would be less than $1,000 in FY2016.
    



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 0 600 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 600 0
2. Estimated Total Revenues 0 -3,000,000 -3,000,000


Explanation of above estimates (including long-range effect):


    As written, the bill allows counties to increase their solid waste assessment fee from 50 cents per ton to 75 cents per ton. We cannot determine the revenue increase from this portion of the bill because no data is available on the number of counties that would increase their rate.
    
    The bill also provides a exemption for the disposal of solid waste transported by rail to a solid waste disposal facility. This would result in an estimated decrease of $3.0 million in State solid waste assessment fees per year. The decrease would affect revenue for the Solid Waste Management Board Reserve Fund, Solid Waste Management Board Planning Fund, Landfill Closure Cost Assistance Fund, Solid Waste Reclamation & Environmental Response Fund, Solid Waste Enforcement Fund, Recycling Assistance Fund, and Law Enforcement Fund.
    
    Additional administrative costs to the State Tax Department would be less than $1,000 in FY2016.
    



Memorandum


    The stated purpose of this bill is to raise the county solid waste assessment fee to 75¢, and to exempt from the fee solid waste that is transported by rail to a solid waste disposal facility located in a county bordering another state.
    
    Providing a solid waste fee exemption only to disposable facilities in counties that border another state may violate the West Virginia Constitution. Article X of the West Virginia Constitution requires that taxation “be equal and uniform throughout the state...”
    



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