COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.: 4122-03
Bill No.: SB 1084
Subject: Law Enforcement: Sales Tax, Counties
Type: Original
Date: February 18, 2002
FISCAL SUMMARY
| FUND AFFECTED | FY 2003 | FY 2004 | FY 2005 |
| General Revenue | Unknown | Unknown | Unknown |
| Total Estimated
Net Effect on All State Funds * |
Unknown | Unknown | Unknown |
* 1% collection fee is indeterminable.
| FUND AFFECTED | FY 2003 | FY 2004 | FY 2005 |
| Total Estimated
Net Effect on All Federal Funds |
$0 | $0 | $0 |
| FUND AFFECTED | FY 2003 | FY 2004 | FY 2005 |
| Local Government | $0 | $0 | $0 |
Numbers within parentheses: ( ) indicate costs or losses.
This fiscal note contains 4 pages.
FISCAL ANALYSIS
ASSUMPTION
Officials of the State Treasurer's Office assume no fiscal impact.
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. The amount of revenue that would be deposited into the State's General Revenue Fund is Unknown. This proposal allows for a sales tax to be imposed, but the tax could not exceed 1%. The rate of sales tax that voters might adopt is not known.
Officials of the Office of Prosecution Services stated that if a sales tax were adopted, for law enforcement purposes, twelve and one-half percent would go into a special fund for Prosecutors. The amount of revenue is Unknown.
Officials of Jefferson County 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 2003
(10 Mo.) |
FY 2004 | FY 2005 |
| GENERAL REVENUE FUND | |||
| Income to Department of Revenue | |||
| from 1% collection fee * | Unknown | Unknown | Unknown |
* Oversight assumes this proposal is permissive. Certain Counties would have no fiscal impact without action of their governing body, with voter approval. Collection fees are indeterminable.
| FISCAL IMPACT - Local Government | FY 2003
(10 Mo.) |
FY 2004 | FY 2005 |
| COUNTY:PROSECUTOR'S SPECIAL FUND | |||
| Income to Prosecutor's Special Fund | |||
| 12 ½ % of Sales Tax Collected | Unknown | Unknown | Unknown |
| Cost to Prosecuting Attorney | |||
| office operation | (Unknown) | (Unknown) | (Unknown) |
| Estimated Net Effect to Certain County's Prosecutor's Special Fund * | $0 | $0 | $0 |
| CERTAIN COUNTY'S GENERAL REVENUE FUND | |||
| Income to County's General Revenue Fund | |||
| from 87 ½ % of Sales Tax Collected | Unknown | Unknown | Unknown |
| Cost to Certain County | |||
| providing law enforcement activities | (Unknown) | (Unknown) | (Unknown) |
| Estimated Net Effect to Certain County's General Revenue Fund * | $0 | $0 | $0 |
| ESTIMATED NET EFFECT TO LOCAL GOVERNMENT | $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 that would receive voter approval to impose up to a 1% 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 percent. Twelve and one-half percent of the revenue from this tax shall go to a County Prosecuting Attorney's Trust Fund, to be used by the County Prosecuting Attorney's office. The remainder of the revenue shall be used by the county as it sees fit.
The act establishes a County Prosecuting Attorney's Office Sales Tax Trust Fund for any county which levies this tax.
The act has an emergency clause.
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
Office of the State Treasurer
Department of Revenue
Office of Prosecution Services
Jefferson County Commission
Mickey Wilson, CPA
Acting Director
February 18, 2002