LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION

Revision 1

April 17, 2009

TO:	Honorable Garnet Coleman, Chair, House Committee on County Affairs
FROM:	John S. O'Brien, Director, Legislative Budget Board
IN RE:	HB599 by Hughes (Relating to the sale of fireworks on and before Texas Independence Day.), As Introduced

Estimated Two-year Net Impact to General Revenue Related Funds for HB599, As Introduced: a positive impact of $388,000 through the biennium ending August 31, 2011.

General Revenue-Related Funds, Five-Year Impact:

Fiscal Year	Probable Net Positive/(Negative) Impact to General Revenue Related Funds
2010	$191,000
2011	$197,000
2012	$203,000
2013	$209,000
2014	$219,000

All Funds, Five-Year Impact:

Fiscal Year	Probable Revenue Gain/(Loss) from General Revenue Fund 1	Probable Revenue Gain/(Loss) from Rural Volunteer Fire Dept Ins 5066
2010	$191,000	$61,000
2011	$197,000	$63,000
2012	$203,000	$65,000
2013	$209,000	$67,000
2014	$219,000	$70,000

Fiscal Analysis

The bill would amend Chapter 2154 of the Occupations Code to allow the sale of fireworks during a period beginning February 20 and ending at midnight on March 2, a period on and before Texas Independence Day.

The bill would amend Chapter 352 of the Local Government Code regarding county fire protection. The bill would direct a county commissioner's court, should it determine drought conditions were of sufficient concern, to require the adoption of an order restricting or prohibiting the sale of fireworks during the Texas Independence Day fireworks season as established by the bill, to do so before February 15.

The bill would direct the Texas Forest Service to assist counties in determining the existence of drought conditions during the Texas Independence Day fireworks season as established by the bill.

Methodology

The Comptroller of Public Accounts, for the purposes of this analysis assumes allowing for the sale of fireworks for an additional period each year would increase annual fireworks sales by 5 percent.

Data on fireworks tax collections were gathered from Comptroller tax files. The fiscal impact to Genera Revenue Account 5066—Rural Volunteer Fire Department Insurance—was based on increasing fireworks tax revenue by 5 percent. The impact to the General Revenue Fund 0001 was based on increased sales tax collections from the additional sale of fireworks.

Local Government Impact

Revenue gain from an additional period of fireworks sale would vary by local government entity.

Source Agencies:

LBB Staff:

JOB, DB, SD