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LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
May 16, 2021
TO:
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
HB466 by Shaheen (Relating to the sale of fireworks before and during the Diwali holiday.), As Engrossed
No significant fiscal implication to the State is anticipated.
This bill would amend the Occupations Code and the Local Government Code to allow county commissioners courts to provide for a Diwali fireworks season.
According to the Comptroller of Public Accounts (CPA), 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
According to the sheriff departments of Chambers, Lubbock, and Travis Counties, no fiscal impact to those counties is anticipated.
According to the CPA, no significant fiscal impact to units of local government is anticipated.
Source Agencies:
304 Comptroller of Public Accounts, 576 Texas A&M Forest Service