LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION Revision 1 April 17, 2009 TO: Honorable Garnet Coleman, Chair, House Committee on County Affairs FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB599 by Hughes (Relating to the sale of fireworks on and before Texas Independence Day.), As Introduced Estimated Two-year Net Impact to General Revenue Related Funds for HB599, As Introduced: a positive impact of $388,000 through the biennium ending August 31, 2011.
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
Revision 1
April 17, 2009
Revision 1
Revision 1
TO: Honorable Garnet Coleman, Chair, House Committee on County Affairs FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB599 by Hughes (Relating to the sale of fireworks on and before Texas Independence Day.), As Introduced
TO: Honorable Garnet Coleman, Chair, House Committee on County Affairs
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: HB599 by Hughes (Relating to the sale of fireworks on and before Texas Independence Day.), 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
HB599 by Hughes (Relating to the sale of fireworks on and before Texas Independence Day.), As Introduced
HB599 by Hughes (Relating to the sale of fireworks on and before Texas Independence Day.), As Introduced
Estimated Two-year Net Impact to General Revenue Related Funds for HB599, As Introduced: a positive impact of $388,000 through the biennium ending August 31, 2011.
Estimated Two-year Net Impact to General Revenue Related Funds for HB599, As Introduced: a positive impact of $388,000 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 $191,000 2011 $197,000 2012 $203,000 2013 $209,000 2014 $219,000
2010 $191,000
2011 $197,000
2012 $203,000
2013 $209,000
2014 $219,000
All Funds, Five-Year Impact: Fiscal Year Probable Revenue Gain/(Loss) fromGeneral Revenue Fund1 Probable Revenue Gain/(Loss) fromRural Volunteer Fire Dept Ins5066 2010 $191,000 $61,000 2011 $197,000 $63,000 2012 $203,000 $65,000 2013 $209,000 $67,000 2014 $219,000 $70,000
Fiscal Year Probable Revenue Gain/(Loss) fromGeneral Revenue Fund1 Probable Revenue Gain/(Loss) fromRural Volunteer Fire Dept Ins5066 2010 $191,000 $61,000 2011 $197,000 $63,000 2012 $203,000 $65,000 2013 $209,000 $67,000 2014 $219,000 $70,000
2010 $191,000 $61,000
2011 $197,000 $63,000
2012 $203,000 $65,000
2013 $209,000 $67,000
2014 $219,000 $70,000
Fiscal Analysis
The bill would amend Chapter 2154 of the Occupations Code to allow the sale of fireworks during a period beginning February 20 and ending at midnight on March 2, a period on and before Texas Independence Day. The bill would amend Chapter 352 of the Local Government Code regarding county fire protection. The bill would direct a county commissioner's court, should it determine drought conditions were of sufficient concern, to require the adoption of an order restricting or prohibiting the sale of fireworks during the Texas Independence Day fireworks season as established by the bill, to do so before February 15. The bill would direct the Texas Forest Service to assist counties in determining the existence of drought conditions during the Texas Independence Day fireworks season as established by the bill.
The bill would amend Chapter 2154 of the Occupations Code to allow the sale of fireworks during a period beginning February 20 and ending at midnight on March 2, a period on and before Texas Independence Day.
The bill would amend Chapter 352 of the Local Government Code regarding county fire protection. The bill would direct a county commissioner's court, should it determine drought conditions were of sufficient concern, to require the adoption of an order restricting or prohibiting the sale of fireworks during the Texas Independence Day fireworks season as established by the bill, to do so before February 15.
The bill would direct the Texas Forest Service to assist counties in determining the existence of drought conditions during the Texas Independence Day fireworks season as established by the bill.
Methodology
The Comptroller of Public Accounts, for the purposes of this analysis assumes allowing for the sale of fireworks for an additional period each year would increase annual fireworks sales by 5 percent. Data on fireworks tax collections were gathered from Comptroller tax files. The fiscal impact to Genera Revenue Account 5066Rural Volunteer Fire Department Insurancewas based on increasing fireworks tax revenue by 5 percent. The impact to the General Revenue Fund 0001 was based on increased sales tax collections from the additional sale of fireworks.
Data on fireworks tax collections were gathered from Comptroller tax files. The fiscal impact to Genera Revenue Account 5066Rural Volunteer Fire Department Insurancewas based on increasing fireworks tax revenue by 5 percent. The impact to the General Revenue Fund 0001 was based on increased sales tax collections from the additional sale of fireworks.
Local Government Impact
Revenue gain from an additional period of fireworks sale would vary by local government entity.
Source Agencies:
LBB Staff: JOB, DB, SD
JOB, DB, SD