LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                               May 12, 1999
  
  
          TO:  Honorable Tom Ramsay, Chair, House Committee on County
               Affairs
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB 1511  by Ogden (Relating to the creation of a county
               assistance district in certain counties in which a rapid
               transit or regional transportation authority is located;
               authorizing a sales and use tax.), As Engrossed
  
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*  No significant fiscal implication to the State is anticipated.        *
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Local Government Impact
  
A county choosing to hold an election to create a county assistance
district, or change or repeal an assistance district sales and use tax,
would incur election costs.  The election costs would not be expected to
be significant if the question could be included on a ballot for a
previously scheduled election.  If a separate election would be required
on the question of creating a county assistance district, the cost would
depend on the population of the area to be included in the district.
Based on a recent survey of local governments, the median cost of a local
election is estimated at $.52 per capita.

A county creating an assistance district would gain revenues from the
imposition of a sales tax within the district.  The amount of revenues
would depend on the following factors: the boundaries of the district;
the tax rate chosen; and the level of sales within the boundaries of the
district.
  
  
Source Agencies:   
LBB Staff:         JK, TL, SD