Fiscal Note

HB0239 - Sexually Explicit Business and Escort Service Tax

State Impact:
Passage of this bill could increase restricted funds by $510,000 in FY 2005 and by $1,020,000 in FY 2006. The bill specifies appropriations in the bill 85 percent of the revenue accrues to the Department of Corrections and 15 percent of the collections accrue to the Attorney General's Office. The tax commission is authorized to keep 1.5 percent of the revenue for administration. This bill has a Legislative Review Note. There may be additional costs to the state if there is a challenge in the courts.

Funding SourceFY 2005
Approp.
FY 2006
Approp.
FY 2005
Revenue
FY 2006
Revenue
Restricted Funds$510,000$1,020,000$510,000$1,020,000
   Total
$510,000

$1,020,000

$510,000

$1,020,000

Individual and Business Impact:
Individuals using the services identified in the bill will pay a 10 percent tax on services.


Office of the Legislative Fiscal Analyst
1/29/2004, 11:36:46 AM