State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7684 – Allocation To Counties - Mixed Beverage Tax

 

Object Type: Cash — Intergovernmental Payments
Reference:
Issue Date:
Revised Date:

Description


To record allocation of mixed drink tax collections to counties. Effective September 1990 the allocation percentage was changed from 12.5 percent to 10.7143 percent of the receipts from mixed beverage sales within the county. Allocations are made quarterly.

Expenditure code 7684 includes, but is NOT limited to:

  • Allocation (counties -- mixed beverage tax)


Notes


RESTRICTED: This code may be used only by the Comptroller -- State Fiscal, Agency 902.


USAS Values


Appropriation Year 26
USAS Title ALLOC TO COUNTIES MIXED BEV TAX
Object Group 17 – Agency/Trust Transactions (Expenditure Objects)
USAS Status A
Rev/Exp Category 06 – INTERGOVERNMENTAL PAYMENTS



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