| Issue Date: | |
|---|---|
| Revised Date: | 2020-08-01 |
Legal Cites
- Tax Code sec. 322.303
Object Type
Cash — Personal Property
Origin Date
September 1, 1996
Description
Fees for administrative services equal to 2% of the tax collections made in those areas that impose a local option sales tax for the support of special purpose districts (SPD).
Due Date
When remittances are made to each special purpose district.
Collecting Agencies
Deposit Funds
Note
Codified by S.B. 888, 70th Leg., R.S.
USAS Values
| Appropriation Year | 24 |
|---|---|
| USAS Title | LOCAL SPD SALES TAX SERVICE FEES |
| Receipt Category | 02 – Personal Property |
| Receipt Type | 30 – State Service Fees |
| Object Group | 16 – Agency/Trust Transactions (Revenue Objects) |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |