| Issue Date: | |
|---|---|
| Revised Date: | 2018-03-06 |
Legal Citations
- Tax Code sec. 323.503
Object Type
Cash — Personal Property
Origin Date
1986 by H.B. 79, 69th Leg., 3rd C.S.
Description
Fees for administrative services equal to 2% of the tax collections made in those counties that impose the local option sales tax.
Due Date
When remittances are made to each county.
Collecting Agencies
Deposit Funds
Note
Previously transferred to Comptroller Operating Fund Account (No. 0062), abolished per § 403.094, Government Code, effective August 31, 1995.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | COUNTY 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 |