State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3109 – Local SPD Sales Tax Service Fees
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Legal Citations:
Revenue Type: Cash — Personal Property
Origin Date: September 1, 1996
Issue Date:
Revised Date: 2020-08-01

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.



Notes


Codified by S.B. 888, 70th Leg., R.S.



USAS Values


Appropriation Year 26
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



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