[1] NOTE: As provided in LFC policy, this report is intended only for use by the standing finance committees of the legislature. The Legislative Finance Committee does not assume responsibility for the accuracy of the information in this report when used in any other situation.

Only the most recent FIR version (in HTML & Adobe PDF formats) is available on the Legislative Website. The Adobe PDF version includes all attachments, whereas the HTML version does not. Previously issued FIRs and attachments may be obtained from the LFC’s office in Suite 101 of the State Capitol Building North.

F I S C A L I M P A C T R E P O R T

SPONSOR:	Townsend		DATE TYPED:	1/29/02		HB	HB 139
SHORT TITLE:		County Emergency Services Tax				SB
					ANALYST:		Joey F. Sandoval

APPROPRIATION

Appropriation Contained		Estimated Additional Impact		Recurring or Non-Rec	Fund Affected
FY02	FY03	FY02	FY03
	NFI

(Parenthesis ( ) Indicate Expenditure Decreases)

SOURCES OF INFORMATION

LFC files

Responses Received From

Department of Health

Economic Development Department

No Response

Taxation and Revenue Department

Department of Finance and Administration

SUMMARY

House Bill 139 authorizes certain counties to impose an excise tax at a rate not to exceed one-fourth of one percent for county emergency communications and emergency medical services. This bill would add a new section to the County Local Option Gross Taxes Act. The ordinance imposing the tax increase must be approved by a majority of the voters in a general or special election in order for the ordinance to go into effect. The tax may be imposed in one or more increments of one-sixteenth of one percent, not to exceed an aggregate rate of one fourth of one percent. The tax shall not be imposed for a period of more that ten years from the effective date of the ordinance imposing the tax. The tax may only be used for one or both of the following purposes, operation of the emergency communications center that is designated by the Department of Finance and Administration as a public safety answering point and operation of emergency medical services (EMS) provided by the county.

ADMINISTRATIVE IMPLICATIONS

None reported.

OTHER SUBSTANTIVE ISSUES

· Currently, the only operational funding source provided by the state for EMS and that is the annual EMS Fund Act distribution which is administered by a formula and is estimated to provide about 20% of EMS operational needs.

· Emergency communications centers and county operated emergency medical services are essential safety-net services that are maintained to deal with routine and emergency responses.

POSSIBLE QUESTIONS

· What is the current condition of county operated emergency communications and emergency medical services?