State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3238 – Telecommunications Utility/Commercial Mobile Service Provider Assessments
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Repealed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.

Legal Citations:
Revenue Type: Cash — Utilities
Origin Date:
Issue Date: 1995-09-01
Revised Date: 2014-01-08

Description




Due Date




Collecting Agencies




Deposit Funds




Notes


Created September 1, 1995 by H.B. 2128, 74th Leg., R.S. under TEX. UTIL. CODE ANN. sec. 57.048. Annual assessment collected by the Comptroller at a rate of 1.25% of taxable receipts from each telecommunications utility and commercial mobile service provider. Total excluding interest and loan repayments may not exceed $1.75 billion per year. Amended by S.B. 1751, 75th Leg., R.S. Deposit amended by S.B. 1863, 79th Leg., R.S.

H.B. 735, 80th Leg., R.S. continued the assessment through the calendar quarter ending in September 2008 and is due on the last day of October 2008 and repealed after that. The assessment may not be imposed after the end of the 9/08 quarter. Revenue object will remain active in USAS for collection of delinquent amounts.


USAS Values


Appropriation Year 26
USAS Title TELECOM UTIL/COM'L MOBILE SVC PROV ASSES
Receipt Category 05 – Utilities
Receipt Type 30 – State Service Fees
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 01 – LICENSES, FEES, FINES, AND PENALTIES



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