LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  May 4, 1997
         
         
      TO: Honorable Steven Wolens, Chair            IN RE:  Senate Bill No. 1674, As Engrossed
          Committee on State Affairs                              By: Barrientos
          House
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on SB1674 ( Relating 
to the creation, administration, powers, duties, operation, 
and financing of library districts; authorizing a tax and providing 
a penalty.) this office has detemined the following:
         
         Biennial Net Impact to General Revenue Funds by SB1674-As Engrossed
         
No significant fiscal implication to the State is anticipated.
         

         
 
The bill would authorize the creation of a library district 
and the imposition of a local sales and use tax to fund the 
district, if approved by a majority of the voters within the 
proposed district.  The bill would allow a district to levy 
a sales tax of either one-eighth, one-fourth, three-eighths, 
or one-half of one percent.  The bill would take effect September 
1, 1997.
 
Current law does not provide for the establishment 
of library districts.

The fiscal impact to local governments 
would vary depending on which counties chose to create library 
districts and the rate of sales tax adopted and approved by 
the voters of the district.
          
   Source:            Agencies:   
                                         
                      LBB Staff:   JK ,JD ,RR ,SM