Optional alcoholic beverage tax.

06LSO-0126.L1

                                                         

FISCAL NOTE

 

The non-administrative fiscal impact, in the form of additional revenues to local governments from increased liquor taxes, is indeterminable.

 

This bill creates a local option liquor tax that may be imposed by counties, cities, or towns in addition to the current liquor tax. The local option liquor tax must be approved by the voters of the local jurisdiction before it would go into effect.

 

The proceeds of the local option liquor tax would only be used by local taxing authorities for the purpose of alcohol abuse treatment or prevention. The local option liquor tax would be imposed at the following rates:

 

 

If the proposed local option liquor tax was approved by all 23 Wyoming counties, the proposed tax would generate approximately $8.3 million in FY 2007, based on projected liquor sales. The total liquor tax collected in Wyoming FY 2005 was $1,461,850.20.

 

 

 

 

Prepared by:   Dean Temte, LSO    Phone:   777-7881

(Information provided by Bill Pomeroy, Dept. of Rev.; phone 777-6448)

 

 

NOTICE-AGENCY ESTIMATE OF ADMINISTRATIVE IMPACT REQUESTED

 

This bill has administrative impact that appears to increase (or decrease) duties or responsibilities of one or more state agencies and may impact agency spending or staffing requirements. As introduced, the bill does not modify any state agency budget or current personnel authorizations.

The following state agencies will be asked to provide their estimate of the administrative fiscal impact prior to the first committee meeting held to consider the bill:

 

Department of Revenue