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
  
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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.  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