LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                               May 11, 1999
  
  
          TO:  Honorable Teel Bivins, Chair, Senate Committee on
               Education
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB1618  by Keel (Relating to the creation of library
               districts), As Engrossed
  
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*  No significant fiscal implication to the State is anticipated.        *
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Local Government Impact
  
A library district created in a county with a population between 50,000
and 100,000 would incur costs associated with facilities, equipment, the
acquisition of library materials, staffing and other opreations costs.
It is anticipated that such costs would be offset by revenues resulting
from the imposition of a sales and use tax and/or fees. The amount of
tax revenues would depend on the tax rate chosen and the level of sales
within the territory of the district.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, CT, TH, TL