LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION April 29, 2009 TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB4322 by Smith, Wayne (Relating to the imposition of county or municipal occupation taxes on certain coin-operated amusement gaming devices.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend Section 2153.451(a) of the Occupation Code to include "coin-operated amusement gaming device" as a device that may be subject to an occupation tax. The bill would also authorize counties and municipalities to charge fees to release a machine or device that has been sealed for nonpayment of taxes. Local Government Impact Depending upon the taxes and fees imposed, there could be an indeterminate revenue gain to units of local governement. Source Agencies:304 Comptroller of Public Accounts, 362 Texas Lottery Commission LBB Staff: JOB, MN, JB, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
April 29, 2009
TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB4322 by Smith, Wayne (Relating to the imposition of county or municipal occupation taxes on certain coin-operated amusement gaming devices.), As Introduced
TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: HB4322 by Smith, Wayne (Relating to the imposition of county or municipal occupation taxes on certain coin-operated amusement gaming devices.), 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
HB4322 by Smith, Wayne (Relating to the imposition of county or municipal occupation taxes on certain coin-operated amusement gaming devices.), As Introduced
HB4322 by Smith, Wayne (Relating to the imposition of county or municipal occupation taxes on certain coin-operated amusement gaming devices.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend Section 2153.451(a) of the Occupation Code to include "coin-operated amusement gaming device" as a device that may be subject to an occupation tax. The bill would also authorize counties and municipalities to charge fees to release a machine or device that has been sealed for nonpayment of taxes.
Local Government Impact
Depending upon the taxes and fees imposed, there could be an indeterminate revenue gain to units of local governement.
Source Agencies: 304 Comptroller of Public Accounts, 362 Texas Lottery Commission
304 Comptroller of Public Accounts, 362 Texas Lottery Commission
LBB Staff: JOB, MN, JB, SD
JOB, MN, JB, SD