COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.: 0259-02
Bill No.: SB 81
Subject: Cities: Tourism, Guest Tax
Type: Original
Date: January 4, 2007
Bill Summary:Allows the City of Sullivan and the portion of the Sullivan C-2 School District located in Franklin County to levy a transient guest tax.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUND |
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FUND AFFECTED |
FY 2008 |
FY 2009 |
FY 2010 |
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Total Estimated Net Effect on General Revenue Fund |
$0 |
$0 |
$0 |
ESTIMATED NET EFFECT ON OTHER STATE FUNDS |
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FUND AFFECTED |
FY 2008 |
FY 2009 |
FY 2010 |
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Total Estimated Net Effect on Other State Funds |
$0 |
$0 |
$0 |
Numbers within parentheses: ( ) indicate costs or losses.
This fiscal note contains 4 pages.
ESTIMATED NET EFFECT ON FEDERAL FUNDS |
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FUND AFFECTED |
FY 2008 |
FY 2009 |
FY 2010 |
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Total Estimated Net Effect on All Federal Funds |
$0 |
$0 |
$0 |
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE) |
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FUND AFFECTED |
FY 2008 |
FY 2009 |
FY 2010 |
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Total Estimated Net Effect on FTE |
0 |
0 |
0 |
☐ Estimated Total Net Effect on All funds expected to exceed $100,000 savings or (cost).
☐ Estimated Net Effect on General Revenue Fund expected to exceed $100,000 (cost).
ESTIMATED NET EFFECT ON LOCAL FUNDS |
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FUND AFFECTED |
FY 2008 |
FY 2009 |
FY 2010 |
Local Government |
$0 |
$0 |
$0 |
FISCAL ANALYSIS
ASSUMPTION
Officials of the Department of Revenue assume no fiscal impact.
Officials of the Office of Administration Information Technology (ITSD DOR) estimates the IT portion of this request can be accomplished within existing resources. Officials assume no fiscal impact.
Oversight assumes this proposal amends the current boundaries of the area that would be allowed to impose a transient guest tax on a portion of the Sullivan C-2 School District located in Franklin County.
Oversight assumes the City of Sullivan currently has the authority to impose a transient guest tax
Oversight assumes this proposal does not require the City of Sullivan to seek voter approval to impose a transient guest tax on that portion of land allowed by this proposal.
Oversight assumes this proposal is permissive, and as written would have no fiscal impact without voter approval.
FISCAL IMPACT - State Government |
FY 2008 (10 Mo.) |
FY 2009 |
FY 2010 |
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|
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|
|
|
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$0 |
$0 |
$0 |
FISCAL IMPACT - Local Government |
FY 2008 (10 Mo.) |
FY 2009 |
FY 2010 |
|
|
|
|
|
$0 |
$0 |
$0 |
FISCAL IMPACT - Small Business
If the City of Sullivan were to receive voter approval to impose a transient guest tax in the new portion of land allowed by this proposal, small businesses in the hotel, motel, bed and breakfast inns, docking facilities which rent slips for purposes of sleeping overnight and campgrounds would have costs related to the collection of and accounting for the tax.
FISCAL DESCRIPTION
The proposed legislation appears to have no fiscal impact.
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
Office of Administration Information Technology
NOT RESPONDING
City of Sullivan
Mickey Wilson, CPA
Director
January 4, 2007