LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE
74th Regular Session
March 22, 1995
TO: Honorable Ron Wilson, Chair IN RE: House Bill No. 1419
Committee on Licensing & By: Yarbrough
Administrative Procedures
House of Representatives
Austin, Texas
FROM: John Keel, Director
In response to your request for a Fiscal Note on House Bill No.
1419 (Relating to the creation of a license allowing food and
beverage establishments to sell or serve alcoholic beverages,
providing penalties.) this office has determined the following:
The bill would make no appropriation but could provide the legal
basis for an appropriation of funds to implement the provisions
of the bill.
The bill would amend the Alcoholic Beverage Code by creating two
new permits, know as the Food and Beverage Permit and the Private
Club Food and Beverage Permit. Sales of alcoholic beverages
under these new permits would not fall under the mixed beverage
tax and would therefore be taxed at the lower sales tax rate.
The probable fiscal implication of implementing the provisions of
the bill during each of the first five years following passage
is estimated as follows:
Fiscal Probable Revenue Probable Cost Out Probable Cost to
Year Loss from General of General Units of Local
Revenue Fund 001 Revenue Fund 001 Government
1996 $47,633,000 $0 $19,383,000
Fiscal Change in
Year Number of State
Employees from
FY 1995
1996 .0
1997 54,031,000 0 21,835,000 .0
1998 54,830,000 843,065 22,136,000 14.0
1999 55,683,000 794,345 22,481,000 14.0
2000 56,574,000 794,345 22,842,000 14.0
Similar annual fiscal implications would continue as long as the
provisions of the bill are in effect.
Source: Comptroller of Public Accounts
LBB Staff: JK, RT, DF