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Issue Date:
Revised Date: 2015-08-13

Legal Cites

Object Type

Cash — Business Regulation

Origin Date

H.B. 11, 72nd Leg., 1st C.S.

Description

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.

Due Date

Collecting Agencies

Deposit Funds

Note

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H.B. 7, 84th Leg., R.S. repealed $200 fee increase created by H.B. 11, 72nd Leg., 1st C.S.

USAS Values

Appropriation Year 25
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