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STATE of TEXAS Sources of Revenue a HISTORY of STATE TAXES and FEES 1972-2020

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STATE of TEXAS Sources of Revenue a HISTORY of STATE TAXES and FEES 1972-2020 STATE OF TEXAS Sources of Revenue A HISTORY OF STATE TAXES AND FEES 1972-2020 GLENN HEGAR Texas Comptroller of Public Accounts STATE OF TEXAS Sources of Revenue A HISTORY OF STATE TAXES AND FEES 1972 - 2020 Glenn Hegar Texas Comptroller of Public Accounts Sources of Revenue Texas Comptroller of Public Accounts – January 2021 ii STATE OF TEXAS Sources of Revenue A HISTORY OF STATE TAXES AND FEES 1972-2020 Table of Contents Introduction . 1 Texas Taxes and Fees . 17 Legislative Changes and Other Sources of Growth . 35 Texas Tax and Fee Profiles Introduction . 77 Air Pollution Control Fees . 78 Beer Tax . 80 Boat and Boat Motor Sales and Use Tax . 82 Cement Production Tax . 84 Cigars and Tobacco Products Tax . 86 Cigarette Tax . 88 City Sales Tax Service Fees . 90 Court Costs . 92 Court Fines . 94 Credit Card and Electronic Services Related Fees . 96 Diesel Fuel Tax . 98 Driver Record Information Fees . 100 Driver’s License Fees . 102 Driver’s License Point Surcharges . 104 Fees - Administrative Services . 106 Franchise Tax . 108 Game, Fish and Equipment Fees . 110 Gas, Electric & Water Utility Tax . 112 Gas Utility Pipeline Tax . 114 Gasoline Tax . 116 General Business Filing Fees . 118 Health Care Facilities Fees . 120 Health Related Professional Fees . 122 Higher Education Tuition Fees – Non-Pledged . 124 Hotel Occupancy Tax . 126 Insurance Maintenance Taxes — Department of Insurance . 128 Insurance Maintenance Tax — Workers’ Compensation Division and Office of Injured Employee Counsel . 130 Insurance Premium Taxes . 132 Liquor Tax . 134 Texas Comptroller of Public Accounts – January 2021 iii Sources of Revenue Table of Contents (continued) Lottery Proceeds . 136 Malt Liquor (Ale) Tax . 138 Manufactured Housing Sales and Use Tax . 140 Medical Exam and Registration Fees . 142 Mixed Beverage Taxes . 144 Motor Vehicle Certificates . 146 Motor Vehicle Inspection Fees . 148 Motor Vehicle Registration Fees . 150 Motor Vehicle Rental Tax . 152 Motor Vehicle Sales and Use Tax . 154 Motor Vehicle Sales and Use Tax — Seller-Financed Motor Vehicles . 156 Natural Gas Production Tax . 158 Oil Production Tax . 160 Oil Well Service Tax . 162 Professional Fees . 164 Public Utility Gross Receipts Assessment . 166 Sales and Use Tax . 168 Securities Fees . 170 Special Vehicle Permits . 172 State Parks Fees . 174 Teacher Certification Fees . 176 Waste Disposal Facilities, Generators and Transporters Fees . 178 Waste Treatment Inspection Fee . 180 Wine Tax . 182 Appendices A Tax and Other Revenue Collections, 1972-2020 . 187 B Changes in Major Texas Tax Rates, Fiscal 1930-2020 . 188 C Summary of Legislative Changes to the Texas Sales and Use Tax Rate and Base . 192 D-1 State Tax Comparisons for 2019, Ranked by Per Capita Tax Collections . 231 D-2 State Tax Rate Comparisons as of Calendar Year 2020 . 232 D-3 State Corporate Business Tax Comparisons as of January 2020 . 236 E State Professional Fees Detail as of Fiscal 2020 . 242 F Summary of Changes, Major Texas Insurance Premium Tax Rates 1907 to 2020 . 265 G State Tax Collections and Personal Income, Fiscal 1972-2020, Average Annual Growth Rates by Period . 266 Texas Comptroller of Public Accounts – January 2021 iv Sources of Revenue Table of Contents (concluded) List of Tables Table 1: Tax Rates and Bases for Texas State Taxes, Fiscal 2020 . 3 Table 2: Legislative Sessions and Associated Major Tax, Fee and Revenue-Related Bills, 1971-2019 . 6 Table 3: State Tax Collections Average Annual Growth Rates for Selected Periods, Fiscal 1972-2020 . 20 Table 4: State Fees By Receipt Category . A Historical Perspective Every 10 Years With Base Year and Last Completed Year . 30 List of Charts Chart 1: Fiscal 1972 Total State Tax Revenue by Source . 19 Chart 2: Fiscal 2020 Total State Tax Revenue by Source . 19 Chart 3: Fiscal 1972 State Fee Revenue by Category . 29 Chart 4: Fiscal 2020 State Fee Revenue by Category . 29 Texas Comptroller of Public Accounts – January 2021 v Sources of Revenue Texas Comptroller of Public Accounts – January 2021 vi STATE OF TEXAS Sources of Revenue A HISTORY OF STATE TAXES AND FEES 1972-2020 Introduction This publication updates Sources of Revenue, last issued during the oil boom of the late 1970s and major tax increas- by the Comptroller in January 2019, and is intended to be es occurring in 1984, 1986 and 1991 . After 1991, however, a guide to the history and current status of Texas state rev- tax-related bills have almost exclusively reduced state taxes, enue sources . In an effort to provide the deepest historical the exception being 2006 when state taxes were increased perspective based on the most reliable and consistent data, to pay for local property tax relief . Over time, bills have the report uses the year 1972 as the starting point for track- included rate increases and decreases; base changes that ing state revenue collections, as well as the legislative and either broadened or narrowed the tax base; due-date speed- economic changes affecting them . ups and delays; and new levies and repeals . This report In public policy matters, the methods by which govern- supplies a detailed history of state tax and fee legislation ments raise revenue always seem to take center stage . This from 1972 through 2020, as well as revenue from the levies, update, hopefully, will continue to serve as a quick stop for along with other useful information for those wanting to policymakers, staff and other readers for general informa- learn more about these revenue sources . (Unless otherwise tion about Texas revenue sources . In addition to summa- noted, all annual data refer to state fiscal years, which run rizing more than 40 years of tax and revenue legislation, from Sept . 1 through Aug . 31 .) the report’s profile pages provide legal citations, revenue The report, aside from the tax and fee profiles, includes history, rates and bases for specific revenue sources and three sections, nine appendices, four tables and four charts . other information that will give the reader a general idea of This section, the introduction, discusses the methodology a revenue source’s place in the overall system . and terms employed . Following the introduction, Table 1 Taxes have a special place in the discussion because identifies all major taxes collected by the state of Texas (as of their inherent unpopularity, but in recent years, greater well as taxes abolished since 1972 .) Table 2 then lists the attention has turned to fees and debt as alternate methods of major tax and related revenue bills enacted since 1972. paying for government services . This report covers state taxes The second section identifies and reviews each of the and fees as distinct from debt, which the Comptroller’s office major taxes and fees collected in Texas, and the third section has covered in detail in other publications . Taxes and fees are identifies and tracks legislative and other changes affecting sources of current revenue drawn from citizens and business- state tax and fee revenues from 1972 through 2020 . A fourth es as they participate in the economy . In covering sources of section—the core of Sources of Revenue—presents individual Texas state revenue, this report excludes property tax,.
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