COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
LR No.: 1050-02
Bill No.: Perfected SCS for SB 269
Subject: Cities: Law Enforcement
Type: Original
Date: March 6, 2003
FISCAL SUMMARY
| FUND AFFECTED | FY 2004 | FY 2005 | FY 2006 |
| General Revenue | $1,250 | $5,000 | $5,000 |
| Total Estimated
Net Effect on General Revenue Fund |
$1,250 | $5,000 | $5,000 |
| 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 (DOR) assume no administrative impact for their department. Officials assume the State's General Revenue Fund would have fiscal impact. The DOR would retain a 1% fee for collection of the tax, and is directed to deposit it into the State's General Revenue Fund. The amount of revenue generated is indeterminable and will be shown as Unknown.
Officials of the City of Excelsior Springs estimate that the sales tax would generate $125,000 in FY 2004; $500,000 in FY 2005; and $500,000 in FY 2006.
Oversight has prepared this fiscal note as though voters of the City of Excelsior Springs approved the imposition of a sales tax for public safety. Income to the State's General Revenue Fund is based upon withholding a 1% collection fee from figures provided by the City of Excelsior Springs.
| FISCAL IMPACT - State Government | FY 2004 | FY 2005 | FY 2006 |
| GENERAL REVENUE FUND | |||
| Income to General Revenue Fund | |||
| 1% collection fee from DOR | $1,250 | $5,000 | $5,000 |
| FISCAL IMPACT - Local Government | FY 2004 | FY 2005 | FY 2006 |
| CITY OF EXCELSIOR SPRINGS | |||
| Income to City Public Safety Fund | |||
| sales tax up to ½ of 1% | $125,000 | $500,000 | $500,000 |
| Cost to City Public Safety Fund | |||
| providing public safety | $125,000 | $500,000 | $500,000 |
| ESTIMATED NET EFFECT TO LOCAL GOVERNMENT | $0 | $0 | $0 |
FISCAL IMPACT - Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
DESCRIPTION
This act enables the governing body of Excelsior Springs in Clay County to submit to its qualified voters a ballot question authorizing a one-half cent sales tax. The revenue from such tax must be used for public safety purposes. Several uses are specifically included in the act, but the list is not all inclusive.
The Department of Revenue will collect the tax and submit it to the City Treasurer. The act contains contingencies for when, if ever, the sales tax is abolished, or when, if ever, any erroneous payments or overpayments are made.
This act has an emergency clause.
DESCRIPTION (continued)
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
City of Excelsior Springs
NOT RESPONDING
None
Mickey Wilson, CPA
Director
March 6, 2003