LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 18, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 3183
         Committee on Ways & Means                      By: Berlanga, etal.
         House of Representatives
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
3183 (Relating to the dates on which an election to approve the
adoption of a municipal sales tax may be held.; Relating to the
dates on which an election to approve the adoption of a municipal
sales tax may be held.; Relating to the dates on which an
election to approve the adoption of a municipal sales tax may be
held.) this office has determined the following:

This bill would amend the Municipal Sales Tax Chapter of the Tax
Code to change the date on which an election must be held to
adopt a municipal sales and use tax.

Under current law, an election to adopt a municipal sales tax
must be held on the first succeeding uniform election date for
which sufficient time elapses for the holding of an election.  An
election to adopt an additional sales and use tax for property
tax relief must be held on the next succeeding uniform election
date not less than 30 days after the passage of the ordinance
calling the election.  There are four uniform election dates each
year (January, May, August and November).

The bill would change the date on which an election to adopt a
municipal, or additional municipal, sales tax to the date of the
first regular election for officers of the municipality that
occurs 45 or more days after the date of the passage of the
ordinance calling the tax election.  Thus, the bill would reduce
the number of days a city could hold a tax election from four
each year to one.    




No significant fiscal implication to the State is anticipated.
 
The fiscal implication to  units of local government cannot be
determined.


Source:   Comptroller of Public Accounts
          LBB Staff: JK, SM, DF