COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
LR No.: 0156-01
Bill No.: SB 250
Subject: County Law Enforcement: Sales Tax
Type: Original
Date: January 31, 2003
FISCAL SUMMARY
| FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
| General Revenue | Unknown | Unknown | Unknown |
| Total Estimated
Net Effect on General Revenue Fund |
Unknown | Unknown | Unknown |
| FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
| Total Estimated
Net Effect on Other State Funds |
$0 | $0 | $0 |
Numbers within parentheses: ( ) indicate costs or losses.
This fiscal note contains 4 pages.
| FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
| Total Estimated
Net Effect on All Federal Funds |
$0 | $0 | $0 |
| FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
| Local Government | $0 | $0 | $0 |
ASSUMPTION
Officials of the Department of Revenue assume this proposal would have no administrative impact, however, should the voters approve the imposition of the sales tax, there would be revenue generated from a 1% collection fee that would be retained by the Director of Revenue and deposited into the State's General Revenue Fund. The amount of revenue is indeterminable because the rate of taxation that could be approved in unknown. The tax could not exceed one-half percent on all retail sales made in the county.
Officials of the Jefferson County Commission assume no fiscal impact.
Oversight assumes this proposal is enabling legislation and would have no fiscal impact without action of the governing body with voter approval. Oversight will show fiscal impact as though a sales tax were adopted for law enforcement purposes.
| FISCAL IMPACT - State Government | FY 2004 | FY 2005 | FY 2006 |
| GENERAL REVENUE FUND | |||
| Income to Department of Revenue | |||
| from 1% collection fee | Unknown | Unknown | Unknown |
| FISCAL IMPACT - Local Government | FY 2004 | FY 2005 | FY 2006 |
| COUNTY PROSECUTOR'S SPECIAL FUND | |||
| Income to Prosecutor's Special Fund | |||
| 25% of Sales Tax Collected | Unknown | Unknown | Unknown |
| Costs to Prosecutor's Special Fund | (Unknown) | (Unknown) | (Unknown) |
| providing for office operations | |||
| Estimated Net Effect to County Prosecutor's Special Fund * | $0 | $0 | $0 |
| COUNTY LAW ENFORCEMENT SALES TAX TRUST FUND | |||
| Income to Law Enforcement Trust Fund | |||
| 75% of Sales Tax Collected | Unknown | Unknown | Unknown |
| Cost to Law Enforcement Trust Fund | (Unknown) | (Unknown) | (Unknown) |
| Providing law enforcement activities. | |||
| Estimated Net Effect to County Law Enforcement Trust Fund * | $0 | $0 | $0 |
* Oversight assumes costs would equal income resulting in an annual zero fiscal impact.
FISCAL IMPACT - Small Business
Small businesses located within a county (Jefferson County) that would receive voter approval to impose up to ½ % sales tax for law enforcement purposes, would be impacted to the extent that they would pay and administer collection of the sales tax.
DESCRIPTION
This act authorizes Jefferson County to levy a sales tax of up to one-half percent. Twenty-five percent of the revenue from this tax shall go to a County Prosecuting Attorney's Office Trust Fund, to be used by the county prosecuting attorney's office. The remainder of the revenue shall be deposited in the Law Enforcement Sales Tax Trust Fund for the county.
The act has an emergency clause and a referendum with ballot language.
This legislation is not federally mandated, would not duplicate any other program and would not require additional capital improvements or rental space.
SOURCES OF INFORMATION
Department of Revenue
Jefferson County Commission
Mickey Wilson, CPA
Director
January 31, 2003