Sources of Revenue: A History of State Taxes and Fees in Texas, 1972-2013 Page: 32
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SOURCES OF REVENUE
revenue codes from tuition fees (object code 3505). The
5 percent set-aside of tuition for the Texas B-On-Time
Student Loan Tuition Program, established in 2003, has
increased at an average annual rate of 39.7 percent from
$2.1 million in fiscal 2004 to $58.8 million in fiscal 2013.
Health Fees
Health fees are associated with the medical profession
and environmental health. They include health-related
professional fees, health care facilities fees, waste disposal
fees, medical examination and registration fees and other
miscellaneous fees. In fiscal 1972, health fee collections
were $1.3 million, less than 1 percent of all state fee
collections. In 2013, collections reached $307.4 million,
5.2 percent of all state fee collections. Between 1972 and
2013, collections increased by an average of 14.2 percent
each year. Much of this growth is attributable to the envi-
ronmental health fees enacted in the 1980s and 1990s and
to many new health care facilities fees.
Health care facilities fees are imposed for licensing
a wide range of medical and other health care facilities.
Prior to the passage of a quality assurance fee by the Leg-
islature in 2001, total health care facilities fee revenue was
$7 million. The quality assurance fee resulted in increased
revenue collections of $25.2 million in 2002. By 2013, col-
lections reached $85.7 million, an average annual growth
rate of 20 percent, and have become the top revenue source
in the health fee category.
Health-related professional fees include registration
fees for almost 40 professions tied to medical and health
services. In 1972, they produced under $1 million. In
2013, they generated almost $28.8 million, an annual
average growth rate of 11.1 percent. One significant factor
contributing to the growth in health fee revenue has been
the $200 fee increase on selected professions enacted in
HB 11 (72nd Legislature, Regular Session, 1991) previ-
ously discussed under the Business Regulation section.
Similar to the fee increase on other businesses, one-fourth
is dedicated to the Foundation School Program and the
remainder is deposited as undedicated General Revenue.
The $200 fee increase contributed $23 million of the $97.4
million in the Other Health category for fiscal 2013. (SeeAppendix E-1 for a listing of the occupations assessed a
state professional fee and the associated rate limitations)
Medical examination and registration fees are col-
lected for registering, licensing and examining doctors,
nurses and other medical professionals. In fiscal 1972, less
than $1 million in these fees were collected. By 2013, that
amount had grown to $40.2 million, an average annual
growth rate of 11.9 percent.
The waste disposal facilities, generators and trans-
porters fees were enacted by the Legislature in 1985 and
are assessed on the storage, transportation or disposal of
hazardous, solid, oil and gas, or industrial waste. Addi-
tional permit fees are charged for sewage, landfill and
waste-tire disposal facilities. In 2013, fee collections were
$55.4 million, compared to 1986 collections of $4 million,
an average annual growth rate of 10.2 percent. These fees
are statutorily dedicated for the permitting, administration
and enforcement of various waste disposal programs, and
facility cleanup and maintenance programs administered
by the Texas Commission on Environmental Quality and
the Texas Railroad Commission.
Other Fees
This group includes a variety of fees and other charges
associated with property, insurance, utilities, tobacco,
alcohol, welfare, agriculture, courts and others. All of
these various fee categories totaled $54.4 million in 1972
and increased to $1.3 billion in 2013, an average annual
growth rate of 8 percent.
In fiscal 2013, court costs ($283 million) and court
fines ($90 million) account for 29.3 percent of the entire
Other fees category. These are levied on those convicted
of a variety of felony and misdemeanor offenses, and in
certain civil cases. Most of these fees are dedicated for a
specific purpose related to criminal justice programs. The
large increase in fiscal 2012 in court costs (object code
3704) can be attributed to consolidating certain court fees
collected under separate object codes (3712, 3713 and
3721) into object code 3704.
The first court fine was established in 1892 for con-
tempt of court, allowing the levy of a fine of up to $500,
with the collections deposited to General Revenue. Four32 " June 2014, Texas Comptroller of Public Accounts
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Texas. Comptroller's Office. Sources of Revenue: A History of State Taxes and Fees in Texas, 1972-2013, article, June 2014; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth639576/m1/40/: accessed April 27, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.