Texas Comptroller Manual of Accounts - Fiscal 2014
Revenue Object 3175 – Professional Fees – Funeral Directors, Embalmers and Funeral Establishments

Before practicing embalming or funeral directing or operating a funeral establishment, certain fees are due. The Board sets all application, license, examination, renewal and provisional fees in amounts reasonable and necessary to cover administrative costs.

Penalties for late renewal are as follows:

• 90 days or less - renewal fee equal to 150% of the amount of renewal fee
• more than 90 days but less than 1 year - renewal fee equal to 200% of amount of renewal fee
• 1 year or more - pass exam, pay fees, including renewal fee = 2x normal renewal fee and complete continuing education requirements
• Reinstatement of suspended license, renewal fee = 2x normal renewal fee plus penalties
• Reissue of revoked license, pass exam, pay fee = 2x normal renewal fee and complete continuing education requirements

An administrative penalty may be assessed for violations (collected under Revenue Object 3770). In determining the amount of penalty, the Commission shall consider the seriousness of the violation. For funeral service establishments between $100 and $5,000 per violation.

Initial license or registration fee increased by $5 and renewal by $1, effective September 1, 2003.

Licenses and registrations expire on various dates through the year. Board may adopt staggered renewal system. Funeral establishment licenses expire September 30 of each year.

First deposited in the Treasury 9-1-79 by S.B. 277, 66th Leg., R.S.;
Amended by S.B. 876, 68th Leg., R.S.
Amended by S.B. 651, 69th Leg., R.S.
Amended by S.B. 95, 70th Leg., R.S.
Amended by S.B. 284, 72nd Leg., R.S.
Amended by H.B. 466, 73rd Leg., R.S.
Amended by H.B. 3516, 76th Leg., R.S.
Codified by H.B. 3155, 76th Leg., R.S.
Amended and § 651.263 transferred to § 651.165 by H.B. 3067, 77th Leg., R.S.
$5 and $1 increase added by H.B. 2985, 78th Leg., R.S.
Date and reinstatement fees amended by H.B. 1468, 81st Leg., R.S.