LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION

April 2, 2011

TO:	Honorable Steve Ogden, Chair, Senate Committee on Finance
FROM:	John S O'Brien, Director, Legislative Budget Board
IN RE:	SB1088 by Rodriguez (Relating to the imposition by certain municipalities and municipal transit departments of the local sales and use tax in certain federal military installations.), As Introduced

No significant fiscal implication to the State is anticipated.

The bill would amend Chapter 321 (municipal sales and use tax) and Chapter 322 (sales and use taxes for special purpose taxing authorities) of the Tax Code.

With respect to a municipality with a population greater than 500,000 that borders the United Mexican States, the bill would define the territory within which municipal and municipal transit department sales and use taxes apply to include the area within the boundaries of a federal military installation that is located within the municipality's extraterritorial jurisdiction.  

The bill would not affect state revenue collections.

Local Government Impact

The effect on revenue collections for the area defined by this bill, the city of El Paso, cannot be determined.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JOB, KK, SD