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Revenue Object 3171 – Professional Fees, H.B. 11 and H.B. 3442, General Revenue Increase |
Repealed
This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.
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| Revenue Type: Cash — Business Regulation |
| Origin Date: H.B. 11, 72nd Leg., 1st C.S. |
| Issue Date: |
| Revised Date: 2015-08-13 |
To record an increase to designated professional fees of $200 each for: psychologists, accountants, architects, professional engineers, real estate, veterinarians, securities act, landscape architects, interior designers, land surveyors and property tax consultants.
$50 of the real estate fee increase under sec. 1101.153 was deposited to the Texas A&M University Real Estate Research Center Local Fund outside the state treasury. The remaining $150 of this fee was deposited to General Revenue and allocated in the same manner as the other fees.
H.B. 11, 72nd Leg., 1st C.S. added $200 increase in license and renewal fees allocated, 25% to Foundation School Account (0193) and 75% to General Revenue. This dedication abolished August 31, 1995 per § 403.094 Government Code. A court case (Texas Boll Weevil Eradication Foundation v. Lewellen 952 S.W.2d 454, 461 (Tex. 1997)) determined the additional $200 was an occupation tax. Therefore, it was subject to art. VII, sec. 3 of the Texas Constitution which requires 25% of all occupation taxes go to public education. Fees were deposited to General Revenue and $50 of each fee was allocated to the Foundation School Fund (193) through transfer code 7911/3911 - Allocations from Fund 0001 (Dedicated Receipts). The remaining $150 of each fee remained in General Revenue.
Originally collected using Professional Fee Object Code 3175 through 8-31-95. Additional fee increases added per H.B. 3442, 78th Leg., R.S. S.B. 862, 81st Leg., R.S. rededicated real estate fee increase to funds 0001, 0193 and A&M local fund. Dedication exempted in H.B. 4583, 81st Leg., R.S.
H.B. 7, 84th Leg., R.S. repealed $200 fee increase created by H.B. 11, 72nd Leg., 1st C.S.
| Appropriation Year | 26 |
|---|---|
| USAS Title | PROF FEES - HB 11 & HB 3442 GR INCREASE |
| Receipt Category | 03 – Business Regulation |
| Receipt Type | 10 – Business/Professional Fees |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |