LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              March 27, 2001
  
  
          TO:  Honorable Bill G. Carter, Chair, House Committee on Urban
               Affairs
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB1096  by Luna, Vilma (Relating to the creation of fire
               control, prevention, and emergency medical services
               districts by certain municipalities.), As Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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Local Government Impact
  
The bill would allow certain municipalities to create a fire control,
prevention, and emergency medical services district and adopt a sales and
use tax to finance the operation of the district. Any sales and use tax
charged would not be included in computing the combined sales and use tax
rate for purposes of limitations provided by law on the maximum combined
sales and use tax rate for a political subdivision.  An election would
be required for the approval of the establishment of the district and the
creation of the new tax.

If the voters approve the creation of a new tax and a fire control,
prevention, and emergency medical services district, the taxes would
offset the associated costs, other than the cost of the election held.
Based on an average of the per registered voter costs from a sample of
cities, the average election cost is approximately $0.91 per registered
voter.
  
  
Source Agencies:   411   Texas Commission on Fire Protection, 307
                   Secretary of State, 304   Comptroller of Public
                   Accounts
LBB Staff:         JK, DB, TB