LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 86TH LEGISLATIVE REGULAR SESSION
 
March 20, 2019

TO:
Honorable Garnet Coleman, Chair, House Committee on County Affairs
 
FROM:
John McGeady, Assistant Director     Sarah Keyton, Assistant Director
Legislative Budget Board
 
IN RE:
HB915 by Shaheen (Relating to the sale of fireworks during and before the Diwali 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 for certain periods before and after Diwali.

According to the Comptroller of Public Accounts, authorization of an additional period of fireworks sales could result in an incremental increase in sales of fireworks. No significant increase in sales tax revenues would be expected, as incremental sales of fireworks would likely be at the expense of other discretionary purchases of sales taxable items.

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:
WP, AF, SD, GP, LCO