LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION May 16, 2013 TO: Honorable Juan Hinojosa, Chair, Senate Committee on Intergovernmental Relations FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3159 by Isaac (Relating to an agreement to allocate sales and use tax after a municipality annexes land in an emergency services district and to the provision of emergency services in that area.), As Engrossed No fiscal implication to the State is anticipated. This bill would amend Chapter 775, Health and Safety Code, relating to emergency services districts. The bill would take effect September 1, 2013. Local Government Impact A new Section 775.0754 would be added to provide that when a municipality annexes for full purposes part of a district that imposes a sales and use tax and the annexed area is not removed from the district, the municipality and the district may agree on an allocation between them of revenue from the sales and use tax imposed in the annexed area, and a municipality that enters an agreement under this section is not required to provide emergency services in the annexed area. The bill provides for the possibility of a different allocation between a municipality and an emergency services district of sales and use tax revenue from an annexed area in the district than that provided by Section 321.102(f), Tax Code, but does not affect the total tax that may be imposed in an annexed area. There would be no fiscal impact for the state, nor any aggregate fiscal impact for units of local government. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KKR, KK
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
May 16, 2013
TO: Honorable Juan Hinojosa, Chair, Senate Committee on Intergovernmental Relations FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3159 by Isaac (Relating to an agreement to allocate sales and use tax after a municipality annexes land in an emergency services district and to the provision of emergency services in that area.), As Engrossed
TO: Honorable Juan Hinojosa, Chair, Senate Committee on Intergovernmental Relations
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB3159 by Isaac (Relating to an agreement to allocate sales and use tax after a municipality annexes land in an emergency services district and to the provision of emergency services in that area.), As Engrossed
Honorable Juan Hinojosa, Chair, Senate Committee on Intergovernmental Relations
Honorable Juan Hinojosa, Chair, Senate Committee on Intergovernmental Relations
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB3159 by Isaac (Relating to an agreement to allocate sales and use tax after a municipality annexes land in an emergency services district and to the provision of emergency services in that area.), As Engrossed
HB3159 by Isaac (Relating to an agreement to allocate sales and use tax after a municipality annexes land in an emergency services district and to the provision of emergency services in that area.), As Engrossed
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
This bill would amend Chapter 775, Health and Safety Code, relating to emergency services districts. The bill would take effect September 1, 2013.
Local Government Impact
A new Section 775.0754 would be added to provide that when a municipality annexes for full purposes part of a district that imposes a sales and use tax and the annexed area is not removed from the district, the municipality and the district may agree on an allocation between them of revenue from the sales and use tax imposed in the annexed area, and a municipality that enters an agreement under this section is not required to provide emergency services in the annexed area. The bill provides for the possibility of a different allocation between a municipality and an emergency services district of sales and use tax revenue from an annexed area in the district than that provided by Section 321.102(f), Tax Code, but does not affect the total tax that may be imposed in an annexed area. There would be no fiscal impact for the state, nor any aggregate fiscal impact for units of local government.
A new Section 775.0754 would be added to provide that when a municipality annexes for full purposes part of a district that imposes a sales and use tax and the annexed area is not removed from the district, the municipality and the district may agree on an allocation between them of revenue from the sales and use tax imposed in the annexed area, and a municipality that enters an agreement under this section is not required to provide emergency services in the annexed area.
The bill provides for the possibility of a different allocation between a municipality and an emergency services district of sales and use tax revenue from an annexed area in the district than that provided by Section 321.102(f), Tax Code, but does not affect the total tax that may be imposed in an annexed area. There would be no fiscal impact for the state, nor any aggregate fiscal impact for units of local government.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KKR, KK
UP, KKR, KK