LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 77th Regular Session
May 17, 2001
TO: Honorable Rene Oliveira, Chair, House Committee on Ways &
Means
FROM: John Keel, Director, Legislative Budget Board
IN RE: SB1183 by Van de Putte (Relating to reimbursement for
expenses of collecting a short-term motor vehicle rental
tax.), As Engrossed
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* No fiscal implication to the State is anticipated. *
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Local Government Impact
The bill would require a municipality to allow a person collecting a
short-term motor vehicle rental tax to be reimbursed one percent of the
amount collected and remitted to the municipality, provide the person
collecting the tax remits the collections no later than the 15th day
after the end of the collection period.
According to a sample of municipalities, no significant fiscal
implication to units of local government is anticipated.
Source Agencies:
LBB Staff: JK, SD, DB