Date Requested: January 21, 2015
Time Requested: 10:55 AM
Agency: State Tax & Revenue Department
CBD Number: Version: Bill Number: Resolution Number:
1564 Introduced HB2104
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 issue business licenses for the purpose of selling drug paraphernalia, to void licenses already issued and to prohibit sales on and after July 1, 2015. The bill redefines drug paraphernalia, authorizes rules, clarifies violations and provides enhanced penalties.
    
    The proposed bill makes any drug paraphernalia license issued by the State Tax Commissioner prior to July 1, 2015, void; subjects the possession, sale or manufacture of drug paraphernalia to misdemeanor offenses of fines with or without jail time and the mandatory suspension of the offender’s driver’s license for six months to five years. The section dealing with application for a drug paraphernalia license is repealed.
    
    There are no additional costs 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 makes any drug paraphernalia license issued by the State Tax Commissioner prior to July 1, 2015, void; subjects the possession, sale or manufacture of drug paraphernalia to misdemeanor offenses of fines with or without jail time and the mandatory suspension of the offender’s driver’s license for six months to five years. The section dealing with application for a drug paraphernalia license is repealed.
    
    There are no additional costs to the State Tax Department.
    



Memorandum


    The stated purpose of this bill is to repeal the statutory provision which authorizes the State Tax Commissioner to issue business licenses for the purpose of selling drug paraphernalia, to void licenses already issued and to prohibit sales on and after July 1, 2015. The bill redefines drug paraphernalia, authorizes rules, clarifies violations and provides enhanced penalties.
    
    The title of the bill fails to mention that the bill has criminal offense elements and criminal penalties.
    
    



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