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: HB3623 by Hilbert (relating to the application of the
sales tax and licensing fees to professional land
surveyors), As Introduced
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* Estimated Two-Year Net Impact to General Revenue Related Fundsfor *
* HB3623, As Introduced: negative impact of $(16,794,000) through *
* the biennium ending August 31, 2001. *
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General Revenue-Related Funds, Five-Year Impact:
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* Fiscal Year Probable Net Positive/(Negative) *
* Impact to General Revenue Related *
* Funds *
* 2000 $(7,337,000) *
* 2001 (9,457,000) *
* 2002 (10,100,000) *
* 2003 (10,746,000) *
* 2004 (11,507,000) *
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All Funds, Five-Year Impact:
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*Fiscal Probable Revenue Gain/(Loss) to Probable Revenue Gain/(Loss) to *
* Year General Revenue Fund Foundation School Fund *
* 0001 0193 *
* 2000 $(7,215,000) $(122,000) *
* 2001 (9,334,000) (123,000) *
* 2002 (9,977,000) (123,000) *
* 2003 (10,623,000) (123,000) *
* 2004 (11,384,000) (123,000) *
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Fiscal Analysis
The bill would repeal the sales tax on the surveying of real property.
The bill would amend the Professional Land Surveying Practices Act to add
a $200 fee to applications for registration and renewals of registration
of professional land surveyors. General Revenue Account 0193 -
Foundation School would receive $50 of each fee, and the remainder would
be deposited to the General Revenue Fund 0001.
Methodology
The estimated loss of sales tax revenue is based on the amount of sales
tax currently remitted. The fiscal impact for fiscal year 2000 is for a
partial year based on the October 1, 1999 effective date.
The estimate of the number of professional land surveyors that would be
subject to the $200 fee was obtained from the Texas Board of Professional
Land Surveying. It assumes that 2,462 active surveyors would pay the
fee.
The effect on the General Revenue Fund reflects the net fiscal impact of
the loss in sales tax revenue plus the gain from the $150 portion of the
fee.
Local Government Impact
No significant fiscal implication to units of local government is
anticipated.
Source Agencies: 304 Comptroller of Public Accounts
LBB Staff: JK, BB, SM