LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  April 4, 1997
         
         
      TO: Honorable Eddie Lucio, Jr., Chair            IN RE:  Senate Bill No. 1805
          Committee on Intergovernmental Relations                              By: Nixon, Drew
          Senate
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on SB1805 ( Relating 
to the adoption or increase of local sales and use taxes by 
a municipality or county in which previous elections adopting 
the new taxes are invalid.) this office has detemined the following:
         
         Biennial Net Impact to General Revenue Funds by SB1805-As Introduced
         
No fiscal implication to the State is anticipated.  Because 
the bill would not have statewide impact on units of local government 
of the same type or class, no comment from this office is required 
by the rules of the Senate as to its probable fiscal implication 
on units of local government. 
         

         
 
          
   Source:            Agencies:   304   Comptroller of Public Accounts
                                         
                      LBB Staff:   JK ,TL