TO: | Honorable Larry Phillips, Chair, House Committee on Transportation |
FROM: | John S O'Brien, Director, Legislative Budget Board |
IN RE: | HB3518 by Rodriguez, Eddie (Relating to local funding for mobility improvement and transportation projects; providing authority to impose a tax, issue bonds, and impose penalties.), As Introduced |
Depending on the number of counties that elected to impose a county motor fuels tax, there would be an indeterminate amount of revenue gain to the state and units of local government.
Due to the provisions of the bill, the Comptroller's office would incur costs of $17,052,000 for the biennium ending August 31, 2013 for administration of county motor fuels taxes. However, due to Section 65 of the bill, these costs are specifically contingent upon an interlocal agreement with one or more local entities that the Comptroller receive sufficient funding in advance of the effective date of any motor fuels tax imposed by a county to adequately cover these costs. If the Comptroller does not receive funding in a timely manner as determined by the Comptroller, the Comptroller is not required to enforce the provisions of this Act. Therefore, there would be no effect on the state budget.
Fiscal Year | Probable Net Positive/(Negative) Impact to General Revenue Related Funds |
---|---|
2012 | ($14,816,000) |
2013 | ($2,236,000) |
2014 | ($2,236,000) |
2015 | ($2,236,000) |
2016 | ($2,236,000) |
Fiscal Year | Probable (Cost) from General Revenue Fund 1 |
Change in Number of State Employees from FY 2011 |
---|---|---|
2012 | ($14,816,000) | 31.0 |
2013 | ($2,236,000) | 31.0 |
2014 | ($2,236,000) | 31.0 |
2015 | ($2,236,000) | 31.0 |
2016 | ($2,236,000) | 31.0 |
The Comptroller has indicated it will incur costs to administer the new county motor fuels tax. The administrative cost estimate in the table above reflects the funds necessary to hire 31 additional full-time-equivalent positions (FTEs) to administer, collect, and enforce a new county motor fuels tax from fiscal year 2012 to 2016. The administrative cost estimate also reflects a one-time technology cost of $12,580,000 in fiscal year 2012 for programming, project management and security control assessments. The Comptroller would deduct 2 percent of the net collections of the county motor fuels tax. This allowance would, to some extent, offset the administrative costs.
This legislation would do one or more of the following: create or recreate a dedicated account in the General Revenue Fund, create or recreate a special or trust fund either with or outside of the Treasury, or create a dedicated revenue source. The fund, account, or revenue dedication included in this bill would be subject to funds consolidation review by the current Legislature.
Source Agencies: | 302 Office of the Attorney General, 304 Comptroller of Public Accounts, 308 State Auditor's Office, 601 Department of Transportation
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LBB Staff: | JOB, KJG, SD, AG
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