LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE 75th Regular Session April 9, 1997 TO: Honorable Bill Ratliff, Chair IN RE: Senate Bill No. 1266, Committee Report 1st House, as amended Committee on Finance By: Armbrister Senate Austin, Texas FROM: John Keel, Director In response to your request for a Fiscal Note on SB1266 ( relating to the administration, collection, and enforcement of taxes on cigarettes, cigars, and tobacco products) this office has detemined the following: Biennial Net Impact to General Revenue Funds by SB1266-Committee Report 1st House, as amended No significant fiscal implication to the State is anticipated. The bill would amend Chapters 154 and 155 of the Tax Code to reflect the change in tobacco tax administration responsibility from the Treasurer to the Comptroller of Public Accounts. The bill would also clarify relationships between businesses in the tobacco industry and the state and redefine an individual package of cigarettes to mean a package containing no fewer than 20 cigarettes. The effect on cigarette tax revenues of redefining an individual package of cigarettes is not expected to be significant. No significant fiscal implication to units of local government is anticipated. Source: Agencies: 304 Comptroller of Public Accounts LBB Staff: JK ,RR ,JD