FISCAL NOTES.
Austin City Code § 2-8-24
in effect§ 2-8-24 - FISCAL NOTES.
(A) The city manager shall establish a system of fiscal notes for ordinances or resolutions that require:
(1) the expenditure of non-budgeted city funds;
(2) a new local tax, fee, license charge, or penalty; or
(3) an increase or decrease in an existing local tax, fee, license charge, or penalty.
(B) If the city manager determines that a proposed ordinance submitted to or being considered by the city council has the potential to impact on the efficiency of the city's development process, the city manager shall, as soon as practicable, prepare an assessment of the impact for the city council.
(C) If the city manager determines that a proposed ordinance adopted on first reading or policy resolution being considered by the city council has the potential to cause a significant economic impact on an affected person which is not adequately addressed by a fiscal note, if any, submitted to the council, the city manager shall:
(1) report the impact to the council; and
(2) determine whether an economic impact report should be prepared prior to second and third reading by the council.
Source: 1992 Code Section 5-2-14; Ord. 031204-9; Ord. 031211-11.
Source: City of Austin, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/austin/codes/code_of_ordinances?nodeId=TIT2AD_CH2-8FIMAOVPO_ART3FIOVPO_S2-8-24FINOFetched: 10/27/2026