LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION May 25, 2013 TO: Honorable David Dewhurst, Lieutenant Governor, Senate Honorable Joe Straus, Speaker of the House, House of Representatives FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2818 by Sheffield, Ralph (Relating to certain local option elections and the permits and licenses that can be issued in areas that approved the sale of certain alcoholic beverages in a local option election.), Conference Committee Report The fiscal implications of the bill cannot be determined at this time, as the results of local option elections cannot be predicted. The bill would amend the Alcoholic Beverage Code relating to permits and licenses that can be issued in areas that approve the sale of certain alcoholic beverages in a local option election. Sections 25.14, 69.17, and 70.04, Alcoholic Beverage Code, as added by this Act, apply to a permit or license issued on or after the effective date of this Act regardless of when the local option election approving the sale of mixed beverages was held. The bill would take effect on September 1, 2013. An indeterminate impact to revenue could occur as a result of the bill depending on the results of subsequent local option elections and the number of permittees and licensees that choose to switch to a license or permit that allows them to sell beer and wine at a lower sales tax rate. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies:458 Alcoholic Beverage Commission, 304 Comptroller of Public Accounts LBB Staff: UP, RB, KKR, AI, KNi
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
May 25, 2013
TO: Honorable David Dewhurst, Lieutenant Governor, Senate Honorable Joe Straus, Speaker of the House, House of Representatives FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2818 by Sheffield, Ralph (Relating to certain local option elections and the permits and licenses that can be issued in areas that approved the sale of certain alcoholic beverages in a local option election.), Conference Committee Report
TO: Honorable David Dewhurst, Lieutenant Governor, Senate Honorable Joe Straus, Speaker of the House, House of Representatives
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB2818 by Sheffield, Ralph (Relating to certain local option elections and the permits and licenses that can be issued in areas that approved the sale of certain alcoholic beverages in a local option election.), Conference Committee Report
Honorable David Dewhurst, Lieutenant Governor, Senate Honorable Joe Straus, Speaker of the House, House of Representatives
Honorable David Dewhurst, Lieutenant Governor, Senate Honorable Joe Straus, Speaker of the House, House of Representatives
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB2818 by Sheffield, Ralph (Relating to certain local option elections and the permits and licenses that can be issued in areas that approved the sale of certain alcoholic beverages in a local option election.), Conference Committee Report
HB2818 by Sheffield, Ralph (Relating to certain local option elections and the permits and licenses that can be issued in areas that approved the sale of certain alcoholic beverages in a local option election.), Conference Committee Report
The fiscal implications of the bill cannot be determined at this time, as the results of local option elections cannot be predicted.
The fiscal implications of the bill cannot be determined at this time, as the results of local option elections cannot be predicted.
The bill would amend the Alcoholic Beverage Code relating to permits and licenses that can be issued in areas that approve the sale of certain alcoholic beverages in a local option election. Sections 25.14, 69.17, and 70.04, Alcoholic Beverage Code, as added by this Act, apply to a permit or license issued on or after the effective date of this Act regardless of when the local option election approving the sale of mixed beverages was held. The bill would take effect on September 1, 2013. An indeterminate impact to revenue could occur as a result of the bill depending on the results of subsequent local option elections and the number of permittees and licensees that choose to switch to a license or permit that allows them to sell beer and wine at a lower sales tax rate.
The bill would amend the Alcoholic Beverage Code relating to permits and licenses that can be issued in areas that approve the sale of certain alcoholic beverages in a local option election. Sections 25.14, 69.17, and 70.04, Alcoholic Beverage Code, as added by this Act, apply to a permit or license issued on or after the effective date of this Act regardless of when the local option election approving the sale of mixed beverages was held. The bill would take effect on September 1, 2013.
An indeterminate impact to revenue could occur as a result of the bill depending on the results of subsequent local option elections and the number of permittees and licensees that choose to switch to a license or permit that allows them to sell beer and wine at a lower sales tax rate.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: 458 Alcoholic Beverage Commission, 304 Comptroller of Public Accounts
458 Alcoholic Beverage Commission, 304 Comptroller of Public Accounts
LBB Staff: UP, RB, KKR, AI, KNi
UP, RB, KKR, AI, KNi