LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 11, 1995



 TO:     Honorable Rodney Ellis, Chair          IN RE:  Senate Bill No. 794
         Committee on Intergovernmental                 By: Harris, Chris
         Relations
         Senate
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
794 (relating to the effective date of a county sales and use tax
for the purpose of financing the operation of a crime control and
prevention district) this office has determined the following:

The bill would change the effective date of a county sales tax
adopted for a crime control and prevention district.

Under current law, a county sales tax adopted for a crime control
and prevention district takes effect on October 1 after the
expiration of the first complete calendar quarter occurring after
the date on which the Comptroller of Public Accounts is notified. 
The bill would change this effective date to the first day of the
first calendar quarter occurring after the expiration of the
first complete calendar quarter occurring after the date on which
the Comptroller receives notice.  The bill would provide
consistency in the Tax Code for the efficient administration of a
county sales tax for crime control and prevention districts.


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, RR