LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE 74th Regular Session March 21, 1995 TO: Honorable Tom Craddick, Chair IN RE: House Bill No. 2087 Committee on Ways & Means By: Gallego House of Representatives Austin, Texas FROM: John Keel, Director In response to your request for a Fiscal Note on House Bill No. 2087 (Relating to the imposition by certain counties of a sales and use tax dedicated to operating a landfill and a criminal detention center.) this office has determined the following: The bill would create Chapter 325 of the Tax Code, relating to a county landfill and criminal detention center sales and use tax. The bill would authorize the imposition of a sales and use tax in counties having a population of 40,000 or less and bordering the Rio Grande. The tax rate would be one-half of one percent. A county would not be able to impose this tax if this would cause the combined rate of all sales taxes to exceed two percent at any location in the county. Sales and use tax revenue generated by this tax could only be used to build, operate, or maintain a landfill and a criminal detention center in a county. The bill would have no significant fiscal impact on the state. The fiscal impact on units of local government cannot be estimated because the number of qualified counties that would choose to enact such a tax cannot be determined. No significant fiscal implication to the State is anticipated. The fiscal implication to units of local government cannot be determined. Source: Legislative Budget Board LBB Staff: JK, SM, DF