Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          March 28, 1995

 TO:     Honorable Tom Craddick, Chair          IN RE:  Senate BillNo. 403,
         Committee on Ways & Means                              asengrossed
         House of Representatives                        By:  Cain
         Austin, Texas

FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
403 (Relating to the occupation tax imposed on attorneys.) this
office has determined the following:

This bill would provide for collection of the current $200
attorney tax by the State Bar.  The Supreme Court would be
required to automatically suspend the license of an attorney who
failed to pay the fee increase within 90 days following the due
date.  Penalties and interest would be assessed on delinquent 

The bill would implement Gaining Ground recommendation GG 6.  The
bill would produce a gain to the General Revenue Fund and the
Foundation School Fund by increasing voluntary compliance with
the law.

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 Revenue
          Year      Gain to the        Gain to the   
                   General Revenue  Foundation School
                      Fund 001           Fund 193    

         1996                  $645,000              $215,000

         1997                   645,000               215,000
         1998                   645,000               215,000

         1999                   645,000               215,000

         2000                   645,000               215,000

       Similar  fiscal implications would continue as long as the
provisions of the bill are in effect.

No Fiscal implication to units of local government is 

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