| Issue Date: | |
|---|---|
| Revised Date: | 2018-03-06 |
Legal Citations
- Tax Code sec. 321.503
Object Type
Cash — Personal Property
Origin Date
1967 by H.B. 207, 60th Leg.
Description
Fees for administrative services equal to 2% of the tax collections made in those cities that impose the local option sales taxes.
Due Date
When monthly remittances are made to each city.
Collecting Agencies
Deposit Funds
Note
Previously transferred to Comptroller Operating Fund Account (No. 0062), abolished per § 403.092, Government Code, effective August 31, 1995.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | CITY SALES TAX SERVICE FEES |
| Receipt Category | 02 – Personal Property |
| Receipt Type | 30 – State Service Fees |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |