State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3106 – City Sales Tax Service Fees

 

Legal Citations:
Revenue Type: Cash — Personal Property
Origin Date: 1967 by H.B. 207, 60th Leg.
Issue Date:
Revised Date: 2018-03-06

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.



Notes


Previously transferred to Comptroller Operating Fund Account (No. 0062), abolished per § 403.092, Government Code, effective August 31, 1995.



USAS Values


Appropriation Year 26
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



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