LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                                May 8, 1999
  
  
          TO:  Honorable J.E. "Buster" Brown, Chair, Senate Committee on
               Natural Resources
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB 3460 by Kuempel (Relating to taxes on certain services
               in park and recreation districts.), As Engrossed
  
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*  No fiscal implication to the State is anticipated.                    *
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The bill would amend the Local Government Code to allow park and
recreation districts to expand their taxing authority to various water
recreation and related services.

Taxes authorized under Chapter 324, Local Government Code, are not
allocated by the state.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   802   Parks and Wildlife Department, 480   Department
                   of Economic Development, 304   Comptroller of Public
                   Accounts
LBB Staff:         JK, DE, BB, BR, SM