LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION March 31, 2009 TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB1300 by Watson (Relating to the duty of the comptroller to provide sales and use tax information to an emergency services district.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend Chapter 323 of the Tax Code to require the Comptroller, upon request, to provide sales tax information to an emergency services district that had adopted a sales tax. The bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2009. The bill relates to sales tax information that may be provided to emergency services districts by the Comptroller. It does not affect the imposition or administration of the tax and has no revenue implications. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, DB, KK, TP
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
March 31, 2009
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB1300 by Watson (Relating to the duty of the comptroller to provide sales and use tax information to an emergency services district.), As Introduced
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: SB1300 by Watson (Relating to the duty of the comptroller to provide sales and use tax information to an emergency services district.), As Introduced
Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
SB1300 by Watson (Relating to the duty of the comptroller to provide sales and use tax information to an emergency services district.), As Introduced
SB1300 by Watson (Relating to the duty of the comptroller to provide sales and use tax information to an emergency services district.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend Chapter 323 of the Tax Code to require the Comptroller, upon request, to provide sales tax information to an emergency services district that had adopted a sales tax. The bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2009. The bill relates to sales tax information that may be provided to emergency services districts by the Comptroller. It does not affect the imposition or administration of the tax and has no revenue implications.
The bill would amend Chapter 323 of the Tax Code to require the Comptroller, upon request, to provide sales tax information to an emergency services district that had adopted a sales tax.
The bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2009.
The bill relates to sales tax information that may be provided to emergency services districts by the Comptroller. It does not affect the imposition or administration of the tax and has no revenue implications.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, DB, KK, TP
JOB, DB, KK, TP