LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  May 29, 1997
         
         
      TO: Honorable Bob Bullock            IN RE:  Senate Bill No. 1674, As Passed 2nd House
          Lieutenant Governor                Barrientos et al.
          Senate
          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 Passed 2nd House
         
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 in certain counties, 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