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