| Issue Date: | 1997-09-01 |
|---|---|
| Revised Date: | 2021-05-19 |
Legal Citations
- Health and Safety Code sec. 161.123, sec. 161.125
Object Type
Cash — Tobacco
Origin Date
September 1, 1997 by S.B. 55, 75th leg., R.S.
Description
A purchaser of advertising shall remit to the Comptroller a fee that is 10% of the gross sales price of any outdoor advertising of cigarettes and tobacco products in this state.
Administrative penalty for advertising violation may not exceed $5,000 per day (collected under Revenue Object 3770).
Due Date
As determined by the Comptroller
Collecting Agencies
Deposit Funds
Note
S.B. 55 directed fees to new Tobacco Education and Enforcement Education account. The account was not exempted in the funds consolidation bill, H.B. 2948, therefore the fees are deposited to General Revenue Fund 0001.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | TOBACCO PRODUCT ADVERTISING FEES |
| Receipt Category | 07 – Tobacco |
| Receipt Type | 30 – State Service Fees |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |