LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                              April 26, 1999
  
  
          TO:  Honorable Florence Shapiro, Chair, Senate Committee on
               State Affairs
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB1511  by Ogden (Relating to the powers of certain
               counties and rapid transit and regional transportation
               authorities within those counties to adopt or impose
               sales and use taxes.), As Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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Local Government Impact
  
The bill could allow certain counties currently prohibited from imposing
a county sales and use tax to hold an election to establish a county
sales and use tax.  The amount of revenue a county would be expected to
receive if the tax was approved by voters would depend on the level of
sales in the county.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, SD, TL