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