LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION April 9, 2017 TO: Honorable Garnet Coleman, Chair, House Committee on County Affairs FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB554 by White (Relating to the sale of fireworks on and before the Labor Day holiday.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend the Occupations Code and Local Government Code to allow the sale of fireworks beginning five days before Labor Day ending at midnight on Labor Day.According to the Comptroller no significant increase in sales tax revenues is expected, as incremental sales of fireworks would likely be at the expense of other discretionary purchases of sales taxable items. The bill would take effect immediately if the bill receives a two-thirds vote in each house; otherwise, the bill would take effect September 1, 2017. 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 LBB Staff: UP, JGA, GG, BM
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION
April 9, 2017
TO: Honorable Garnet Coleman, Chair, House Committee on County Affairs FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB554 by White (Relating to the sale of fireworks on and before the Labor Day holiday.), As Introduced
TO: Honorable Garnet Coleman, Chair, House Committee on County Affairs
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB554 by White (Relating to the sale of fireworks on and before the Labor Day holiday.), As Introduced
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
HB554 by White (Relating to the sale of fireworks on and before the Labor Day holiday.), As Introduced
HB554 by White (Relating to the sale of fireworks on and before the Labor Day holiday.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend the Occupations Code and Local Government Code to allow the sale of fireworks beginning five days before Labor Day ending at midnight on Labor Day.According to the Comptroller no significant increase in sales tax revenues is expected, as incremental sales of fireworks would likely be at the expense of other discretionary purchases of sales taxable items. The bill would take effect immediately if the bill receives a two-thirds vote in each house; otherwise, the bill would take effect September 1, 2017.
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, JGA, GG, BM
UP, JGA, GG, BM