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:  HB3567 by Uher (relating to county development
               districts), As Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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Local Government Impact
  
Under current law, counties with a population of 400,000 or less are
eligible to create county development districts and impose a related
hotel occupancy tax.  Based on population data from the Texas State Data
Center, raising the population limit to 600,000 would make Collin and
Hidalgo counties eligible to create the districts and impose a hotel
occupancy tax and a special purpose district sales tax.

If these counties were to create county development districts, impose a
hotel occupancy tax, or adopt a sales and use tax, the fiscal impact
would be restricted to those counties.
  
  
Source Agencies:   480   Department of Economic Development, 304
                   Comptroller of Public Accounts
LBB Staff:         JK, BB, WP