LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          March 17, 1995



 TO:     Honorable Rodney Ellis, Chair          IN RE: Committee Substitute
         Committee on Intergovernmental         for
         Relations                                             Senate Bill
         Senate                                 No. 821
         Austin, Texas









FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
821 (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:

No significant fiscal implication to the State is anticipated.

The fiscal implication to the units of local government cannot be
determined.
    

    







Source:   LBB Staff: JK, RR