State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3107 – Local MTA Sales Tax Service Fees
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Legal Citations:
Revenue Type: Cash — Personal Property
Origin Date: S.B. 1079, 66th Leg., R.S.
Issue Date:
Revised Date: 2020-08-14

Description


Fees for administrative services equal to 2% of the tax collections made in those areas that impose the local option sales tax for the support of mass transportation programs.



Due Date


When remittances are made to cities imposing the tax.



Notes


Previously transferred to Comptroller Operating Fund Account (No. 0062), abolished per § 403.094, Government Code, effective August 31, 1995.

Amended by H.B. 657, 65th Leg.

Amended by H.B. 79, 69th Leg., 3rd C.S.

Codified by S.B. 888, 70th Leg., R.S.

 



USAS Values


Appropriation Year 26
USAS Title LOCAL MTA 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



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