Date Requested: January 21, 2015
Time Requested: 11:04 AM
Agency: Tax Department, State
CBD Number: Version: Bill Number: Resolution Number:
1068 Introduced HB2180
CBD Subject: Public Safety


FUND(S):

General Revenue Fund

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.


    The stated purpose of this bill is to repeal the statutory provision which authorizes the State Tax Commissioner to issues business licenses for the purpose of selling drug paraphernalia, to void licenses for the purpose of selling drug paraphernalia, to void licenses already issued and to prohibit the sales on and after July 1, 2015.
    
    The proposed bill voids any prior license issued by the State Tax Department to sell drug paraphernalia void on and after July 1, 2015, and make the sale of drug paraphernalia unlawful on and after the same date. The bill redefines drug paraphernalia and includes factors used to determine whether an item is drug paraphernalia.
    
    There is no additional cost to the State Tax Department.
    



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 proposed bill voids any prior license issued by the State Tax Department to sell drug paraphernalia void on and after July 1, 2015, and make the sale of drug paraphernalia unlawful on and after the same date. The bill redefines drug paraphernalia and includes factors used to determine whether an item is drug paraphernalia.
    
    There is no additional cost to the State Tax Department.
    
    



Memorandum


    



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