State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3598 – Battery Sales Fee

 

Legal Citations:
Revenue Type: Cash — Health
Origin Date: September 1, 1991 by H.B. 1986, 72nd Leg., R.S.
Issue Date: 1991-09-01
Revised Date: 2021-09-08

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:

  1. $2 for a battery with a capacity of less than 12 volts 
  2. $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




Notes


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 26
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



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