LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  February 26, 1997
         
         
      TO: Honorable Eddie Lucio, Jr., Chair            IN RE:  Senate Bill No. 590
          Committee on Intergovernmental Relations                              By: Duncan
          Senate
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on SB590 ( Relating 
to the adoption or increase of local sales and use taxes by 
a municipality or county in which previous elections adopting 
the taxes are invalid.) this office has detemined the following:
         
         Biennial Net Impact to General Revenue Funds by SB590-As Introduced   FN Revision 1
         
No significant fiscal implication to the State is anticipated.
         

         
 
          
No significant fiscal implication to units of local government 
is anticipated.
          
   Source:            Agencies:   304   Comptroller of Public Accounts
                                         
                      LBB Staff:   JK ,TL ,RS