LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION
 
April 26, 2017

TO:
Honorable Joan Huffman, Chair, Senate Committee on State Affairs
 
FROM:
Ursula Parks, Director, Legislative Budget Board
 
IN RE:
SB459 by Huffines (Relating to the regulation or taxation of firearms, air guns, knives, or ammunition by a municipality or county.), As Introduced

No significant fiscal implication to the State is anticipated.

The bill would amend the Local Government Code prohibiting a municipality or county from imposing a tax on firearms, air guns, knives, ammunition or firearm and air gun supplies other than a tax authorized by state law.

According to the Comptroller and Attorney General implementing the provisions of the bill can be absorbed within existing resources.

The bill would take effect September 1, 2017.

Local Government Impact

According to the Texas Association of Counties, no fiscal impact is anticipated.


Source Agencies:
302 Office of the Attorney General, 304 Comptroller of Public Accounts
LBB Staff:
UP, AG, GG, BM