LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION April 21, 2015 TO: Honorable Garnet Coleman, Chair, House Committee on County Affairs FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB1150 by White, James (Relating to the sale of fireworks on and before certain holidays; affecting a provision subject to a criminal penalty.), Committee Report 1st House, Substituted Estimated Two-year Net Impact to General Revenue Related Funds for HB1150, Committee Report 1st House, Substituted: an impact of $0 through the biennium ending August 31, 2017.
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION
April 21, 2015
TO: Honorable Garnet Coleman, Chair, House Committee on County Affairs FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB1150 by White, James (Relating to the sale of fireworks on and before certain holidays; affecting a provision subject to a criminal penalty.), Committee Report 1st House, Substituted
TO: Honorable Garnet Coleman, Chair, House Committee on County Affairs
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB1150 by White, James (Relating to the sale of fireworks on and before certain holidays; affecting a provision subject to a criminal penalty.), Committee Report 1st House, Substituted
Honorable Garnet Coleman, Chair, House Committee on County Affairs
Honorable Garnet Coleman, Chair, House Committee on County Affairs
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB1150 by White, James (Relating to the sale of fireworks on and before certain holidays; affecting a provision subject to a criminal penalty.), Committee Report 1st House, Substituted
HB1150 by White, James (Relating to the sale of fireworks on and before certain holidays; affecting a provision subject to a criminal penalty.), Committee Report 1st House, Substituted
Estimated Two-year Net Impact to General Revenue Related Funds for HB1150, Committee Report 1st House, Substituted: an impact of $0 through the biennium ending August 31, 2017.
Estimated Two-year Net Impact to General Revenue Related Funds for HB1150, Committee Report 1st House, Substituted: an impact of $0 through the biennium ending August 31, 2017.
General Revenue-Related Funds, Five-Year Impact: Fiscal Year Probable Net Positive/(Negative) Impact to General Revenue Related Funds 2016 $0 2017 $0 2018 $0 2019 $0 2020 $0
2016 $0
2017 $0
2018 $0
2019 $0
2020 $0
All Funds, Five-Year Impact: Fiscal Year Probable Revenue Gain/(Loss) fromRural Volunteer Fire Dept Ins5066 2016 $150,000 2017 $150,000 2018 $150,000 2019 $150,000 2020 $150,000
Fiscal Year Probable Revenue Gain/(Loss) fromRural Volunteer Fire Dept Ins5066 2016 $150,000 2017 $150,000 2018 $150,000 2019 $150,000 2020 $150,000
2016 $150,000
2017 $150,000
2018 $150,000
2019 $150,000
2020 $150,000
Fiscal Analysis
The bill would amend Chapter 2154 of the Occupations Code, regarding the regulation of fireworks and firework displays, to expand the dates during which fireworks may be sold to the public. The bill would add Section 2154.202(h) to provide that the holder of a retail fireworks permit may, if authorized by the commissioners court of a county, sell fireworks from February 25 through March 2 (for Texas Independence Day), from April 16 through April 21 (for San Jacinto Day), and from the Wednesday before the last Monday in May through the last Monday in May (for Memorial Day), in addition to the periods currently allowed for Cinco de Mayo, the Fourth of July, and the December season. The bill would make conforming changes to Chapter 352 of the Local Government Code, regarding county fire protection. The bill would take effect September 1, 2015.
Methodology
Authorization of additional fireworks seasons would be expected to result in incremental sales subject to the 2 percent fireworks tax under Chapter 161 of the Tax Code; however, the incremental sales would not be expected to exceed approximately 10 percent of the sales that occur during the traditional Fourth of July and December holiday seasons. No significant increase in general sales tax revenues would be expected, as incremental sales of fireworks would likely be at the expense of other discretionary purchases of sales taxable items.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts, 576 Texas A&M Forest Service
304 Comptroller of Public Accounts, 576 Texas A&M Forest Service
LBB Staff: UP, KVe, SD
UP, KVe, SD