State of Texas – Fiscal Management

Manual of Accounts

PreviousNext

Revenue Object 3108 – County Sales Tax Service Fees

 

Legal Citations:
Revenue Type: Cash — Personal Property
Origin Date: 1986 by H.B. 79, 69th Leg., 3rd C.S.
Issue Date:
Revised Date: 2018-03-06

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.

Notes

Previously transferred to Comptroller Operating Fund Account (No. 0062), abolished per § 403.094, Government Code, effective August 31, 1995.

USAS Values

Appropriation Year 26
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



Accessibility Policy