Discounts for Taxes and Fees
The table below provides information about discounts available on some Texas taxes and fees for timely filing and reporting by taxpayers.
| Tax or Fee | Percentage Discount | Reference | Effective Date |
|---|---|---|---|
| 911 Fees | 1 percent of total collected fees and surcharges | Chapter 771.073(e), Health and Safety Code |
|
| Automotive Oil Fee | 1 percent of quarterly fees | Chapter 371.062(k), Health and Safety Code | January 1, 1992 |
| Battery | 2.5 cents from the fee on each battery sold | Chapter 361.138(i), Health and Safety Code | September 1, 1991 |
| Boat | County tax assessor-collector--5 percent of the taxes collected and $5 for each of the first 100 transactions processed in each fiscal year | Chapter 160.121(b), Tax Code | October 1, 1991 |
| Cigarette | Distributor--3 percent of the face value of stamps purchased | Chapter 154.052(a), Tax Code | January 1, 1987 |
| Court Costs | City or county--10 percent of service fees collected, for timely filing and reporting | Chapter 102.0178(e), Code of Criminal Procedure | June 15, 2007 |
| Court Costs | County - may retain 10 percent of funds collected for timely filing and collecting | Chapter 102.020(f), Code of Criminal Procedure | September 1, 2001 |
| Fireworks | 0.5 percent of tax due, for timely filing and reporting | Chapter 161.004(a), Tax Code | October 1, 2001 |
| Hotel Occupancy | 1 percent of tax due on monthly or quarterly return, for timely filing and reporting | Chapter 156.153, Tax Code | January 1, 1982 |
| Motor Fuel | Licensed LPG interstate trucker--0.5 percent of tax due for timely filing and reporting for liquefied gas used in Texas Licensed Dealer - 1 percent of taxable gallons of LPG sold in this state |
Chapter 162.308(d), Tax Code | January 1, 1982 |
| Motor Fuel | Supplier and permissive supplier--2 percent, for timely payment | Chapter 162.116(b) and 162.217(b), Tax Code | January 1, 1982 |
| Motor Vehicle Rental | 0.5 percent of tax due, for timely filing and reporting plus 1.25 percent for prepaying | Chapter 152.045(a), Tax Code | January 1, 1982 |
| Motor Vehicle Seller Financed | 0.5 percent of tax due, for timely filing and reporting plus 1.25 percent for prepaying | Chapter 152.047(a), Tax Code | October 1, 1993 |
| Off Road Surcharge | 0.5 percent of tax due, for timely filing and reporting | Chapter 151.0515(c), Tax Code | September 1, 2001 |
| Sales Tax | 0.5 percent of tax due, for timely filing and reporting | Chapter 151.423, Tax Code | January 1, 1982 |
| Sales Tax | Quarterly or monthly taxpayer who prepays--0.5 percent for timely filing and reporting plus 1.25 percent for prepaying | Chapter 151.424(a), Tax Code | January 1, 1982 |