LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  April 14, 1997
         
         
      TO: Honorable Eddie Lucio, Jr., Chair            IN RE:  House Bill No. 1424, As Engrossed
          Committee on Intergovernmental Relations                              By: Eiland
          Senate
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on HB1424 ( Relating 
to the imposition of a municipal sales and use tax and hotel 
occupancy tax in areas to be annexed by certain municipalities.) 
this office has detemined the following:
         
         Biennial Net Impact to General Revenue Funds by HB1424-As Engrossed
         
No fiscal implication to the State is anticipated.
         

         
 
          
The fiscal impact on local governments would vary depending 
on the potential area coverage for the district, the outcome 
of the decision on whether to impose a sales or hotel occupancy 
tax, and the rate at which any such taxes would be imposed.
          
   Source:            Agencies:   304   Comptroller of Public Accounts
                                         
                      LBB Staff:   JK ,TL ,RR ,SM