LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION
 
April 9, 2017

TO:
Honorable Garnet Coleman, Chair, House Committee on County Affairs
 
FROM:
Ursula Parks, Director, Legislative Budget Board
 
IN RE:
HB554 by White (Relating to the sale of fireworks on and before the Labor Day holiday.), As Introduced

No significant fiscal implication to the State is anticipated.

The bill would amend the Occupations Code and Local Government Code to allow the sale of fireworks beginning five days before Labor Day ending at midnight on Labor Day.

According to the Comptroller no significant increase in sales tax revenues is expected, as incremental sales of fireworks would likely be at the expense of other discretionary purchases of sales taxable items. 

The bill would take effect immediately if the bill receives a two-thirds vote in each house; otherwise, the bill would take effect September 1, 2017.

Local Government Impact

No significant fiscal implication to units of local government is anticipated.


Source Agencies:
304 Comptroller of Public Accounts, 576 Texas A&M Forest Service
LBB Staff:
UP, JGA, GG, BM