Sources of Revenue: A History of State Taxes and Fees in Texas, 1972-2013 Page: 58
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SOURCES OF REVENUE
HB 3433 allowed certain registered owners of a
fleet of commercial nonapportioned vehicles to apply for
license plates, permanent decals and registration cards for
a period of one to eight years for each vehicle. Each eligi-
ble vehicle would be assessed an annual fleet management
fee of $10, a one-time license plate manufacturing fee of
$1.50 for each set of plates, or $8 for each set of plates if
a name or logo of the business entity was included. These
fees, along with all normal registration fees, would be
paid in advance for each vehicle for each year of registra-
tion requested. The bill was effective September 1, 2009.
The State Highway Fund gained $153.3 million during
the 2010-11 biennium, and county road and bridge funds
gained $65.5 million.
HB 4409 eliminated Insurance Premium tax credits
for all Texas Windstorm Insurance Association (TWIA)
assessments made after the bill's effective date of June 19,
2009. The unpredictability of any future windstorm dam-
age made it impossible to determine the fiscal impact; to
the extent that future assessments would no longer result in
reduced collection of Insurance Premium taxes, the impact
would be positive.
HB 4765 provided that for Franchise tax reports
due in 2010 and 2011, a business with total revenue of
$1 million or less would owe no tax. Prior to the change
the total revenue amount at which a business owed no tax
was $300,000. For Franchise tax reports due in 2012 or
later the total revenue amount for the no-tax-due provision
would be $600,000. The bill took effect January 1, 2010,
and reduced general revenue by $172 million in the 2010-
11 biennium.
In addition, HB 4765 amended the revenue alloca-
tions from the Cigar and Tobacco Products tax, as amend-
ed by HB 2154 (see above), in order to fund the estimated
fiscal impacts of HB 4765.
SB 254 exempted volunteer fire departments from the
Gasoline tax and Diesel Fuel tax. The bill took effect July
1, 2009, and reduced general revenue by about $100,000
in fiscal 2009 and $1.4 million in the 2010-11 biennium,
and reduced State Highway Fund revenue by $200,000 in
fiscal 2009 and $4.4 million in the 2010-11 biennium.SB 711 created a winery festival permit that authorizes
the permit's holder to sell wine at a civic or wine festival,
farmers' market, celebration or similar event. The permit
holder could not offer wine for sale for more than five days
in a 30-day period or on more than three consecutive days
in one location. Only winery permit holders can apply for
a winery festival permit. The bill took effect September 1,
2009, and increased general revenue by $143,000 in the
2010-11 biennium.
SB 958 created a Sales and Use tax exemption for
aircraft purchased for agricultural uses. An aircraft is
considered to be used exclusively for agricultural pur-
poses if at least 95 percent of the use is for agricultural
activities. Repairs, remodeling and maintenance services
for an exempt aircraft would also be exempt. The bill took
effect September 1, 2009, and reduced general revenue by
$1 million in the 2010-11 biennium.
SB 1655 directed the Texas Lottery Commission to
create and operate a new instant ticket lottery game no
later than March 2, 2010, with the new game's net revenue
deposited to the Fund for Veterans' Assistance. The bill
took effect June 19, 2009, and was estimated to increase
general revenue-related funds by $14.9 million in the
2010-11 biennium.
2011: The 82nd Legislature,
Regular Session
When the 82nd Legislature convened in January
2011 the national recession had ended a year and a half
earlier, but the economy remained weak and there was
reasonable concern recession conditions could return. The
Texas economy, while better than most of the country,
was not performing at pre-recession levels. The Comp-
troller's 2012-13 Biennial Revenue Estimate reflected
this economic uncertainty, indicating available revenue
collections during the 2012-13 biennium would be $72.2
billion, $2.2 billion less than estimated collections in the
2010-11 biennium. In addition, the Comptroller estimated
a negative $4.3 billion 2010-11 general revenue-related
ending balance.
The 82nd Legislature responded by reducing spend-
ing and using Economic Stabilization Fund revenue to58 " 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/m1/66/: accessed April 27, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.