LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION April 16, 2023 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB5047 by Wilson (Relating to the imposition of sales and use tax after a municipality annexes an area in an emergency services district.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 775 of the Health and Safety Code (Emergency Service Districts) by adding new Section 775.0755, regarding sales and use tax after certain municipal annexations.The bill would stipulate Section 321.102(f) of the Tax Code, relating to boundary changes, new taxes, and tax repeals, would not apply to annexations when a municipality annexes for full purposes part of an emergency service district (ESD) that imposes a sales and use tax; the annexed area is not removed from the ESD; and the municipality intends to be the sole provider of emergency services to the area.The bill would take effect September 1, 2023. Local Government ImpactAs the number of potential annexations that would be subject to the provisions of the bill is unknown, the effect on local governments cannot be determined at this time. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
April 16, 2023
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB5047 by Wilson (Relating to the imposition of sales and use tax after a municipality annexes an area in an emergency services district.), As Introduced
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB5047 by Wilson (Relating to the imposition of sales and use tax after a municipality annexes an area in an emergency services district.), As Introduced
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
HB5047 by Wilson (Relating to the imposition of sales and use tax after a municipality annexes an area in an emergency services district.), As Introduced
HB5047 by Wilson (Relating to the imposition of sales and use tax after a municipality annexes an area in an emergency services district.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 775 of the Health and Safety Code (Emergency Service Districts) by adding new Section 775.0755, regarding sales and use tax after certain municipal annexations.The bill would stipulate Section 321.102(f) of the Tax Code, relating to boundary changes, new taxes, and tax repeals, would not apply to annexations when a municipality annexes for full purposes part of an emergency service district (ESD) that imposes a sales and use tax; the annexed area is not removed from the ESD; and the municipality intends to be the sole provider of emergency services to the area.The bill would take effect September 1, 2023.
The bill would take effect September 1, 2023.
Local Government Impact
As the number of potential annexations that would be subject to the provisions of the bill is unknown, the effect on local governments cannot be determined at this time.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, KK, SD
JMc, KK, SD