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Retail Charge Account Delinquency Fee
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Retail Charge Account Delinquency Fee

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A fee is imposed on a retailer that issues retail charge agreements that use the Texas market competitive rate ceiling and assesses a delinquency charge greater than $10.

$50 Late Filing Penalty

The law imposes a $50 late filing penalty on every report filed after the due date, even if no tax was due for the period or the report was eventually filed.

Rate Details and Other Information

Rates

Fifty cents ($.50) for each delinquency charge in excess of $10

Due Date

Yearly

Electronic Reporting

Not at this time.

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