Optional liquor tax-limited time period.

06LSO-0397.L1

FISCAL NOTE

The non-administrative fiscal impact, in the form of potential revenue increases to cities, towns, or counties, is indeterminable.

Any revenue increases would be dependent upon cities, towns, or counties passing the optional sales and use tax on alcoholic beverages.

Revenue increases from this legislation are indeterminable as revenue collected would be based on the size and duration of the event, total alcohol sales, and the rate imposed by the community.

Prepared by:   Dan Noble, Department of Revenue Phone:   777-5220

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