LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION April 17, 2009 TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB2879 by Ortiz, Jr. (Relating to the imposition of the sales and use tax by certain crime control and prevention districts and fire control, prevention, and emergency medical services districts.), As Introduced No significant fiscal implication to the State is anticipated. This bill would amend Chapter 321 of the Tax Code, to allow certain special purpose districts to impose a local sales and use tax on the residential use of gas and electricity. A fire control, prevention, and emergency medical services district or a crime control and prevention district located in all or part of a municipality that imposes a tax on the residential use of gas and electricity would be allowed to impose the tax throughout the district. The bill would add crime control and prevention districts and fire control, prevention, and emergency medical services districts to the list of local jurisdictions which a municipality could request information from the Comptroller regarding taxes paid to the municipality. The bill would take effect immediately if it were to receive the required two-thirds vote in both houses of the legislature; otherwise, it would take effect September 1, 2009. Based on analysis of the Comptroller of Public Accounts, it is assumed that the agency could absorb any costs within current resources. Local Government Impact Revenue gain would vary depending on the rate of the sales and use tax imposed on the use of gas and electricity and on the number of gas and electric customers located within the district or the municipality. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, MN, DB
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
April 17, 2009
TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB2879 by Ortiz, Jr. (Relating to the imposition of the sales and use tax by certain crime control and prevention districts and fire control, prevention, and emergency medical services districts.), As Introduced
TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: HB2879 by Ortiz, Jr. (Relating to the imposition of the sales and use tax by certain crime control and prevention districts and fire control, prevention, and emergency medical services districts.), As Introduced
Honorable Rene Oliveira, Chair, House Committee on Ways & Means
Honorable Rene Oliveira, Chair, House Committee on Ways & Means
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
HB2879 by Ortiz, Jr. (Relating to the imposition of the sales and use tax by certain crime control and prevention districts and fire control, prevention, and emergency medical services districts.), As Introduced
HB2879 by Ortiz, Jr. (Relating to the imposition of the sales and use tax by certain crime control and prevention districts and fire control, prevention, and emergency medical services districts.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
This bill would amend Chapter 321 of the Tax Code, to allow certain special purpose districts to impose a local sales and use tax on the residential use of gas and electricity. A fire control, prevention, and emergency medical services district or a crime control and prevention district located in all or part of a municipality that imposes a tax on the residential use of gas and electricity would be allowed to impose the tax throughout the district. The bill would add crime control and prevention districts and fire control, prevention, and emergency medical services districts to the list of local jurisdictions which a municipality could request information from the Comptroller regarding taxes paid to the municipality. The bill would take effect immediately if it were to receive the required two-thirds vote in both houses of the legislature; otherwise, it would take effect September 1, 2009. Based on analysis of the Comptroller of Public Accounts, it is assumed that the agency could absorb any costs within current resources.
This bill would amend Chapter 321 of the Tax Code, to allow certain special purpose districts to impose a local sales and use tax on the residential use of gas and electricity. A fire control, prevention, and emergency medical services district or a crime control and prevention district located in all or part of a municipality that imposes a tax on the residential use of gas and electricity would be allowed to impose the tax throughout the district.
The bill would add crime control and prevention districts and fire control, prevention, and emergency medical services districts to the list of local jurisdictions which a municipality could request information from the Comptroller regarding taxes paid to the municipality.
The bill would take effect immediately if it were to receive the required two-thirds vote in both houses of the legislature; otherwise, it would take effect September 1, 2009.
Based on analysis of the Comptroller of Public Accounts, it is assumed that the agency could absorb any costs within current resources.
Local Government Impact
Revenue gain would vary depending on the rate of the sales and use tax imposed on the use of gas and electricity and on the number of gas and electric customers located within the district or the municipality.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, MN, DB
JOB, MN, DB