LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 80TH LEGISLATIVE REGULAR SESSION

March 30, 2007

TO:	Honorable Fred Hill, Chair, House Committee on Local Government Ways & Means
FROM:	John S. O'Brien, Director, Legislative Budget Board
IN RE:	HB3870 by Raymond (Relating to sales and use taxes in emergency services districts.), As Introduced

No fiscal implication to the State is anticipated.

The bill would amend Chapter 775 of the Tax Code to allow emergency service districts to impose, abolish, or change the rate of a sales tax provided that the district excluded from the election and tax any territory within the district having a sales tax rate at 2 percent.

This bill would take effect September 1, 2007.

Local Government Impact

The emergency service districts that would impose or change their sales tax are not known; therefore, the fiscal impact on units of local government cannot be determined.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JOB, CT