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 ************************************************************************** * No significant fiscal implication to the State is anticipated. * ************************************************************************** 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