State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7689 – Allocation to Counties - Mixed Beverage Sales Tax

 

Object Type: Cash — None
Reference: Tax Code 183.051
Issue Date: 2014-01-01
Revised Date:

Description


To record allocation of mixed beverage sales tax collections to counties.  The allocation is 10.7143 percent of the receipts from mixed beverage sales within the county.  Allocations are made quarterly.

Expenditure code 7689 includes, but is NOT limited to:

  • Allocation (counties -- mixed beverage sales tax)

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



Notes




USAS Values


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



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