LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
                                Revision 1
  
                              April 24, 2001
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        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 Introduced
  
**************************************************************************
*  No fiscal implication to the State is anticipated.                    *
**************************************************************************
  
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, provided 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, DB