LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION April 28, 2009 TO: Honorable Edmund Kuempel, Chair, House Committee on Licensing & Administrative Procedures FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB3850 by Thompson (Relating to importation and shipment of alcoholic beverages for personal consumption; providing a criminal penalty.), As Introduced Estimated Two-year Net Impact to General Revenue Related Funds for HB3850, As Introduced: a positive impact of $960,000 through the biennium ending August 31, 2011.
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
April 28, 2009
TO: Honorable Edmund Kuempel, Chair, House Committee on Licensing & Administrative Procedures FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB3850 by Thompson (Relating to importation and shipment of alcoholic beverages for personal consumption; providing a criminal penalty.), As Introduced
TO: Honorable Edmund Kuempel, Chair, House Committee on Licensing & Administrative Procedures
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: HB3850 by Thompson (Relating to importation and shipment of alcoholic beverages for personal consumption; providing a criminal penalty.), As Introduced
Honorable Edmund Kuempel, Chair, House Committee on Licensing & Administrative Procedures
Honorable Edmund Kuempel, Chair, House Committee on Licensing & Administrative Procedures
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
HB3850 by Thompson (Relating to importation and shipment of alcoholic beverages for personal consumption; providing a criminal penalty.), As Introduced
HB3850 by Thompson (Relating to importation and shipment of alcoholic beverages for personal consumption; providing a criminal penalty.), As Introduced
Estimated Two-year Net Impact to General Revenue Related Funds for HB3850, As Introduced: a positive impact of $960,000 through the biennium ending August 31, 2011.
Estimated Two-year Net Impact to General Revenue Related Funds for HB3850, As Introduced: a positive impact of $960,000 through the biennium ending August 31, 2011.
General Revenue-Related Funds, Five-Year Impact: Fiscal Year Probable Net Positive/(Negative) Impact to General Revenue Related Funds 2010 $460,000 2011 $500,000 2012 $500,000 2013 $500,000 2014 $500,000
2010 $460,000
2011 $500,000
2012 $500,000
2013 $500,000
2014 $500,000
All Funds, Five-Year Impact: Fiscal Year Probable Revenue Gain fromGeneral Revenue Fund1 2010 $460,000 2011 $500,000 2012 $500,000 2013 $500,000 2014 $500,000
Fiscal Year Probable Revenue Gain fromGeneral Revenue Fund1 2010 $460,000 2011 $500,000 2012 $500,000 2013 $500,000 2014 $500,000
2010 $460,000
2011 $500,000
2012 $500,000
2013 $500,000
2014 $500,000
Fiscal Analysis
The bill would amend the Alcoholic Beverage Code to standardize, for all persons, the limits on importation for personal consumption without being required to hold a permit to import 24 12-oz bottles of malt beverages, 3 gallons of wine, or one gallon of distilled spirits. The bill would also increase the administrative fee collected by the Texas Alcoholic Beverage Commission (TABC) on imported alcoholic beverages from $.50 to $1.00. The bill would also create a Class C misdemeanor offense for violations of the importation provisions in the Alcoholic Beverage Code. The bill would repeal Sections 107.07 (b) and (c), and 107.12, Alcoholic Beverage Code. The bill would take effect September 1, 2009.
The bill would amend the Alcoholic Beverage Code to standardize, for all persons, the limits on importation for personal consumption without being required to hold a permit to import 24 12-oz bottles of malt beverages, 3 gallons of wine, or one gallon of distilled spirits. The bill would also increase the administrative fee collected by the Texas Alcoholic Beverage Commission (TABC) on imported alcoholic beverages from $.50 to $1.00. The bill would also create a Class C misdemeanor offense for violations of the importation provisions in the Alcoholic Beverage Code. The bill would repeal Sections 107.07 (b) and (c), and 107.12, Alcoholic Beverage Code. The bill would take effect September 1, 2009.
Methodology
The Comptroller of Public Accounts (CPA) estimates the doubling of the administrative fee on imported alcoholic beverages from $.50 to $1.00 would result in additional revenue to the state, based on the 2010-11 Biennial Revenue Estimate. The fiscal year 2010 estimate was adjusted for an implementation lag. The CPA also indicates the potential impact on state liquor tax collections resulting from the increase in the quantities that can be legally imported from 1 quart to 1 gallon, cannot be determined. This analysis assumes the costs associated with the implementation of the bills provisions can be absorbed within the Texas Alcoholic Beverage Commissions (TABC) current appropriations.
The Comptroller of Public Accounts (CPA) estimates the doubling of the administrative fee on imported alcoholic beverages from $.50 to $1.00 would result in additional revenue to the state, based on the 2010-11 Biennial Revenue Estimate. The fiscal year 2010 estimate was adjusted for an implementation lag. The CPA also indicates the potential impact on state liquor tax collections resulting from the increase in the quantities that can be legally imported from 1 quart to 1 gallon, cannot be determined. This analysis assumes the costs associated with the implementation of the bills provisions can be absorbed within the Texas Alcoholic Beverage Commissions (TABC) current appropriations.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts, 458 Alcoholic Beverage Commission
304 Comptroller of Public Accounts, 458 Alcoholic Beverage Commission
LBB Staff: JOB, JRO, GG, ESi
JOB, JRO, GG, ESi