LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 76th Regular Session April 12, 1999 TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John Keel, Director, Legislative Budget Board IN RE: HB3460 by Kuempel (relating to the taxation of water recreation and related services in park and recreation districts in certain counties), As Introduced ************************************************************************** * No fiscal implication to the State is anticipated. * ************************************************************************** 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. Only a county that has river frontage on both the Guadalupe and Comal rivers is eligible to create a park and recreation district; currently only Comal County qualifies to create such a district. 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. Proposed changes to the tax on the districts would only affect one jurisdiction. Source Agencies: 802 Parks and Wildlife Department, 480 Department of Economic Development, 304 Comptroller of Public Accounts LBB Staff: JK, BB, BR, SM