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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
  • Wireless -- September 1, 1997
  • Landlines -- September 1, 1989
  • Surcharge -- September 1, 1999
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 – 2.5 percent of the face value of stamps purchased Chapter 154.052(a), Tax Code January 1, 1987
Cigarette/Roll Your Own (RYO) Cigarette Tobacco Product Special Fee An additional 0.5 percent cigarette stamping allowance when cigarette distributors report and remit the Cigarette/Roll Your Own (RYO) Cigarette Tobacco Product Special Fee (3 percent total when the standard 2.5 percent stamping allowance is included). Chapter 161.605(e), Health and Safety Code Sept. 1, 2013 (Conditional 0.5 percent)
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
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