Allocation Historical Summary
The allocation historical summaries show the total dollars returned to a local sales taxing city, county, special purpose district or transit authority by the Comptroller's office for their local sales tax collection. The payments are listed by month and totaled by year. Allocation amounts are dependent upon the timing and accuracy of taxpayers' returns, but generally represent taxes collected on sales made two months or more prior to the allocation payment.
If you have questions about the Allocation Historical Payment Summary information, please contact us by e-mail at TaxAllocation@cpa.texas.gov
Related information can be found at Local Sales and Use Tax homepage
Mixed Beverage Taxes - Allocation Historical Summary
Prior to January 1, 2014, all mixed beverage and private club permit holders were required to remit to the State Comptroller a 14% gross receipts tax on their mixed beverage sales each month. Effective January 1, 2014 the gross receipts tax was lowered to 6.7% and an 8.25% mixed beverage sales tax was added to the price of each mixed beverage sold.
Each month the State Comptroller allocates a portion of the mixed beverage taxes received, both gross receipts and sales, to the county where each business is located. For any business located within an incorporated city or special purpose district, an equal portion of the mixed beverage taxes received is allocated to the city or special purposed district where it is located. The remaining tax is distributed to the State's General Revenue Fund. The monthly allocation payments to the cities, counties and special purpose districts are summarized in the Mixed Beverage Tax Allocation Histories. The payments are listed by month and totaled by year. Mixed Beverage Tax allocation amounts are dependent upon the timing and accuracy of taxpayers' returns and payments, but generally represent taxes collected on sales made two months or more prior to the allocation payment.
Prior to the October 2011 allocation, the State Comptroller allocated 10.7143% of the mixed beverage gross receipts tax to the counties and cities as indicated above. From October 2011 through July 2013 the allocation rate was reduced to 8.3065%. Beginning October 2013 the allocation has been increased to the previous 10.7143% rate.
You may view the Mixed Beverage Taxes allocations by gross receipts tax, sales tax or the combined total.
If you have questions about the Mixed Beverage Allocation Historical Summary information, please contact us by email at TaxAllocation@cpa.texas.gov.
Related information can be found at Texas Taxes homepage
Allocation Payment Detail
The allocation payment detail shows the components of the total dollars returned to a local sales taxing city, county, special purpose district or transit authority by the Comptroller's office for their local sales tax collections. The components of each payment are listed by month. Allocation amounts are dependent upon the timing and accuracy of taxpayers' returns but generally represent taxes collected on sales made two months or more prior to the allocation payment date. Detailed information for the most recent 24 allocation payments is available at this site.
The Allocation Payment Historical Summary site shows the monthly payments by year for each local jurisdiction.
Components of Allocation Payments
| Authority Code | Unique seven digit code assigned to each taxing jurisdiction. Cities start with a "2," transit authorities with a "3," counties with a "4," and SPDs with a "5." | |
| Allocation Period | Month and year the payment was distributed to the city, county, special purpose district or transit authority | |
| Total Collections | Total of the following five collection sources since the last allocation | |
| Prior Period Collections | Collections from any original or amended returns whose due date was before the most recent return due date and collections of delinquent balances | |
| Current Period Collections | Collections from the most recent return(s) due | |
| Future Period Collections | Collections from returns not yet due | |
| Audit Collections | Collections from audited periods | |
| Unidentified | Occasional proportionate disbursements of local tax collected and remitted by businesses but not identified by specific location | |
| Single Local Rate Collections | Proportionate share of disbursement of local tax collected and remitted by remote sellers opting to report local tax using the single local tax rate | |
| (-) Service Fee | Two percent of the total collections retained by the state | |
| (-) Current Retained | Two percent of the net total collections less the monthly service fee | |
| (+) Prior Retained | Reimbursement of the amount retained in the previous month's allocation | |
| (=) Net Payment | Payment amount | |
If you have questions about Components of Allocation Payments, please contact us by e-mail at TaxAllocation@cpa.texas.gov.
Related information can be found at Local Sales and Use Tax homepage
Quarterly Sales Tax Historical Data
All reporting is now by North American Industry Classification
System (NAICS) sector. You may select "All Industries" or an
individual sector. Standard Industrial Classification (SIC) Codes
are no longer being assigned to taxpayers.
See North
American Industry Classification System (NAICS) for codes and
descriptions.
See Metropolitan Statistical Areas for their composition and definitions. Read
About the Sales Tax Reports for details about these reports.
Related information can be found at Local Sales and Use Tax homepage and Sales and Use Tax homepage