LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE
75th Regular Session
April 7, 1997
TO: Honorable Bill Ratliff, Chair IN RE: Senate Bill No. 807
Committee on Finance By: Lucio
Senate
Austin, Texas
FROM: John Keel, Director
In response to your request for a Fiscal Note on SB807 ( Relating
to the allocation of certain sales, excise, and use tax revenue
to the Parks and Wildlife Department.) this office has detemined
the following:
Biennial Net Impact to General Revenue Funds by SB807-As Introduced
Implementing the provisions of the bill would result in a net
negative impact of $(20,000,000) to General Revenue Related
Funds through the biennium ending August 31, 1999.
Fiscal Analysis
The bill would raise the sporting goods sales tax available
to Texas Parks and Wildlife Department from $32 million annually
to $42 million annually for the 1998-99 biennium, $47 million
annually for the 2000-01 biennium and $52 million annually for
the 2002-03 biennium. The State Parks Account (Fund 064) and
the Texas Recreation and Parks Account (Fund 467) would each
receive 40% and the Texas Parks and Wildlife Capital Account
(Fund 5004) would receive 20%.
Methodolgy
The bill would increase the amount available to local governments
for local park grants from $15.5 million annually to $19.5 million
annually in fiscal years 1998 and 1999, $21.5 million annually
in fiscal years 2000 and 2001, and $23.5 million annually in
fiscal years 2002 and 2003.
The impact in fiscal year 2002
would continue through fiscal year 2003 as specified in the
bill. Beyond fiscal year 2003, the Department of Parks and
Wildlife would receive a revenue gain to the full amount of
the sporting goods sales tax.
The probable fiscal implications of implementing the provisions
of the bill during each of the first five years following passage
is estimated as follows:
Five Year Impact:
Fiscal Year Probable Revenue Probable Revenue Probable Revenue Probable Revenue
Gain/(Loss) from Gain/(Loss) from Gain/(Loss) from Gain/(Loss) from
General Revenue State Parks Texas Recreation Texas Parks and
Fund Account/ and Parks Wildlife Capital
GR-Dedicated Account/ Account/
GR-Dedicated GR-Dedicated
0001 0064 0467 5004
1998 ($10,000,000) $4,000,000 $4,000,000 $2,000,000
1998 (10,000,000) 4,000,000 4,000,000 2,000,000
2000 (15,000,000) 6,000,000 6,000,000 3,000,000
2001 (15,000,000) 6,000,000 6,000,000 3,000,000
2002 (20,000,000) 8,000,000 8,000,000 4,000,000
Net Impact on General Revenue Related Funds:
The probable fiscal implication to General Revenue related funds
during each of the first five years is estimated as follows:
Fiscal Year Probable Net Postive/(Negative)
General Revenue Related Funds
Funds
1998 ($10,000,000)
1999 (10,000,000)
2000 (15,000,000)
2001 (15,000,000)
2002 (20,000,000)
Similar annual fiscal implications would continue as long as
the provisions of the bill are in effect.
Source: Agencies: 802 Parks and Wildlife Department
LBB Staff: JK ,RR ,SM