| Issue Date: | 1991-09-01 |
|---|---|
| Revised Date: | 2021-09-08 |
Legal Citations
- Health and Safety Code sec. 361.138
Object Type
Cash — Health
Origin Date
September 1, 1991 by H.B. 1986, 72nd Leg., R.S.
Description
The following fees apply to wholesale and retail battery dealers and marketplace providers (store, website, software application, or catalog) selling lead-acid batteries not for resale:
- $2 for a battery with a capacity of less than 12 volts
- $3 for a battery with a capacity of 12 or more volts
Dealers and marketplace providers may retain 2-1/2 cents from each fee collected. On or before the 20th day of month following the end of each calendar month report and fees shall be remitted as prescribed by Comptroller.
If collections are less than $50 a month or $150 a quarter, the reports and collections shall be filed by the 20th day following the end of the quarter.
A penalty of 5% of the fees due will be charged if the report and collections are not remitted within thirty days after the due date and an additional 5% penalty will be charged on the 30th day or later.
Due Date
Monthly, except quarterly as authorized.
Collecting Agencies
- 902 – Comptroller - State Fiscal for Texas Commission on Environmental Quality, Agency 582.
Deposit Funds
Note
Formerly, the Comptroller could deduct a percentage of fees to pay for administration and enforcement, the dedication from Fund 0062 was abolished August 31,1995 per § 403.094, Government Code. Percentage now deposited to General Revenue.
Fee collection for marketplace providers added by S.B. 477, 87th Leg., R.S., effective July 1, 2022.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | BATTERY SALES FEE |
| 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 |