LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION April 16, 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.), Committee Report 1st House, Substituted 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 in a county in which the commissioners court of the county has approved the sale of fireworks during that period.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 16, 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.), Committee Report 1st House, Substituted 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.), 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 HB554 by White ( Relating to the sale of fireworks on and before the Labor Day holiday.), Committee Report 1st House, Substituted HB554 by White ( Relating to the sale of fireworks on and before the Labor Day holiday.), Committee Report 1st House, Substituted 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 in a county in which the commissioners court of the county has approved the sale of fireworks during that period.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