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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 fireworks tax under Chapter 161 of the Tax Code; however, the incremental sales would not be expected to exceed about 10 percent of the sales that occur during the traditional Fourth of July and December holiday seasons. No significant increase in 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 LBB Staff: UP, KVe, SD
Reference the current page of this Legislative Document.
Texas. Legislature. House of Representatives.84th Texas Legislature, Regular Session, House Bill 1150, Chapter 710,
legislative document,
June 17, 2015;
[Austin, Texas].
(https://texashistory.unt.edu/ark:/67531/metapth705047/m1/10/:
accessed July 16, 2024),
University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu;
crediting UNT Libraries Government Documents Department.