Issue Date: | 1995-09-01 |
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Revised Date: | 2023-09-01 |
Legal Citations
- Occupations Code sec. 153.053, sec. 153.0535, sec. 153.055
Object Type
Cash — Health
Origin Date
September 1, 1991 by H.B. 11, 72nd Leg., 1st C.S.
Description
Doctors pay an additional surcharge of $80 for each first registration permit and renewal of a registration permit. Used to pay for the board’s enforcement program, including the expert physician panel.
A surcharge to cover administration of the National Practitioner Databank and a $15 surcharge for the administration of the Texas Physician Health Program (GR Account 5147).
Due Date
At time fee is due.
Collecting Agencies
Deposit Funds
Note
Fee renamed a "surcharge" for doctors only in S.B. 1207, 76th Leg., R.S.
A $200 increase in license and renewal fees doctors, dentists, optometrists and chiropractors was passed in 1991 by H.B. 11, 72nd Leg., 1st C.S. The increase was allocated, 25% to Foundation School Account (0193) and 75% to General Revenue, but this dedication was abolished August 31, 1995 per § 403.094 Government Code. This increase was recorded under revenue objects 3560 or 3562 from 1991 through August 31, 1995.
Revenue object 3572 was established in 1995 to record the $200 increase separately.
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. Subsequently, this revenue was deposited to General Revenue and $50 of each fee was allocated to the Foundation School Fund (0193) through transfer code 7911/3911 - Allocations from Fund 0001 (Dedicated Receipts). The remaining $150 of each fee remained in General Revenue.
$80 surcharge added by S.B. 104, 78th Leg., R.S.
H.B. 7, 84th Leg., R.S. repealed $200 fee increase created by H.B. 11, 72nd Leg., 1st C.S. Revenue object name was changed to reflect repeal of $200 fee.
National Practitioner Databank and Physician Health Program surcharges added by H.B. 1998, 88th Leg., R.S.
USAS Values
Appropriation Year | 25 |
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USAS Title | HEALTH REL PROF FEES DOC SURCHARGE |
Receipt Category | 12 – Health |
Receipt Type | 10 – Business/Professional Fees |
Object Group | 30 – Revenues |
USAS Status | A |
Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |