LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION April 6, 2009 TO: Honorable Garnet Coleman, Chair, House Committee on County Affairs FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB3731 by Coleman (Relating to the creation of and sales and use taxes imposed by county assistance districts.), As Introduced No fiscal implication to the State is anticipated. The bill would amend the Local Government Code regarding procedures for the creation and functions of a county assistance district and would repeal subsections that relate to changing the sales and use tax rate for the district. Local Government Impact The bill would provide a savings to a district by removing requirements for holding certain elections. There would still be costs incurred with holding hearings that would be required by provisions of the bill, but those costs would be far less than the costs of an election. Source Agencies: LBB Staff: JOB, DB
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
April 6, 2009
TO: Honorable Garnet Coleman, Chair, House Committee on County Affairs FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB3731 by Coleman (Relating to the creation of and sales and use taxes imposed by county assistance districts.), As Introduced
TO: Honorable Garnet Coleman, Chair, House Committee on County Affairs
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: HB3731 by Coleman (Relating to the creation of and sales and use taxes imposed by county assistance districts.), As Introduced
Honorable Garnet Coleman, Chair, House Committee on County Affairs
Honorable Garnet Coleman, Chair, House Committee on County Affairs
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
HB3731 by Coleman (Relating to the creation of and sales and use taxes imposed by county assistance districts.), As Introduced
HB3731 by Coleman (Relating to the creation of and sales and use taxes imposed by county assistance districts.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend the Local Government Code regarding procedures for the creation and functions of a county assistance district and would repeal subsections that relate to changing the sales and use tax rate for the district.
Local Government Impact
The bill would provide a savings to a district by removing requirements for holding certain elections. There would still be costs incurred with holding hearings that would be required by provisions of the bill, but those costs would be far less than the costs of an election.
Source Agencies:
LBB Staff: JOB, DB
JOB, DB