This Fiscal Note is not an official copy and should not be quoted or cited.
This Fiscal Note is not an official copy and should not be quoted or cited.
Fiscal Note - SB 0597 - Allows fee collection from drainage/levy districts in counties of the first class
COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. NO. 2672-01
BILL NO. Perfected SB 597
SUBJECT: County Government: Boards, Commissions, Drainage Districts
TYPE: Original
DATE: February 17, 1998
FISCAL SUMMARY
ESTIMATED NET EFFECT ON STATE FUNDS Net Effect on All State Funds
FUND AFFECTED
FY 1999
FY 2000
FY 2001
Total Estimated
$0
$0
$0
|
ESTIMATED NET EFFECT ON FEDERAL FUNDS | |||
| FUND AFFECTED | FY 1999 | FY 2000 | FY 2001 |
| Total Estimated
Net Effect on All Federal Funds |
$0 | $0 | $0 |
|
ESTIMATED NET EFFECT ON LOCAL FUNDS | |||
| FUND AFFECTED | FY 1999 | FY 2000 | FY 2001 |
| Local Government | $0 | $0 | $0 |
Numbers within parentheses: ( ) indicate costs or losses
This fiscal note contains 3 pages.
FISCAL ANALYSIS
ASSUMPTION
Officials of the Boone County Collector's Office stated they currently collect a fee of 1% from levee districts. Therefore, there would be no fiscal impact to Boone County.
Oversight assumes any non-charter first class county that currently collects a 1% collection fee from levee districts would have no fiscal impact, however, certain 1st class counties that are not collecting a 1% fee for collecting levee district taxes would realize an unknown amount of income to their County's General Revenue Fund.
Oversight assumes the costs of collection to levee or drainage districts, from paying a 1% collection fee to certain 1st class counties cannot be determined and is unknown.
| FISCAL IMPACT - State Government | FY 1999 | FY 2000 | FY 2001 |
| (10 Mo.) | |||
| $0 | $0 | $0 | |
| FISCAL IMPACT - Local Government | FY 1999 | FY 2000 | FY 2001 |
| (10 Mo.) | |||
| Income to certain 1st class counties | |||
| 1% collection fee from drainage | |||
| and levee districts | Unknown | Unknown | Unknown |
| Costs to certain levee or drainage districts | |||
| Paying certain counties 1% tax collection | |||
| fee | (Unknown) | (Unknown) | (Unknown) |
|
ESTIMATED NET EFFECT TO | |||
| LOCAL GOVERNMENT | $0* | $0* | $0* |
| *Income and Cost to local governments would be the same amount resulting in a net fiscal impact of zero. | |||
FISCAL IMPACT - Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
DESCRIPTION
This act allows first class counties without a charter to collect a one percent fee from taxes collected for drainage and levee districts. Current law allows for similar fee collection by counties in other classifications.
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
Boone County Collector's Office
Jeanne Jarrett, CPA
Director
February 17, 1998