Texas Comptroller Manual of Accounts - Fiscal 2024
Revenue Object 3230 – Public Utility Gross Receipts Assessment

An assessment of 1/6 of 1% of the gross receipts from rates charged by each public utility, including inter-exchange telecommunications carriers. An additional fee of 10% of the amount due is charged for late payments. Fees delinquent more than 30 days accrue interest at the rate of 12% per annum.

Used by the Public Utility Commission to defray the administrative costs of the Public Utility Regulatory Act.

Aug. 15 annually. Quarterly payments may be made if desired.

Due date changed to 15th of the month by S.B. 986, 68th Leg., R.S.

Amended by S.B. 249, 69th Leg., R.S.

Collections changed from the Public Utility Commission (473) to the Comptroller by S.B. 600, 67th Leg. R.S. effective September 1, 1981.

Amended by S.B. 229, 70th Leg., R.S.

S.B. 2, 72nd Leg., 1st C.S. repealed Water Code §§ 13.451 and 13.452. Water and sewer utilities pay a utility service regulatory assessment under Revenue Object 3242 – Water/Sewer Utility Service Regulatory Assessments/Penalties.

Amended by S.B. 1751, 75th Leg., R.S., changed from tax to assessment.