taxes

Oyster Sales Fee

Who is responsible for this fee?

The first certified shellfish dealer who harvests, purchases, handles, stores, packs, labels, unloads at dockside or holds oysters taken from Texas waters must pay the fee.

Rates

$1 per 300-pound barrel of oysters taken from Texas waters.

Due Date

Monthly: 20th day of the month following the month in which the barrel of oysters was handled.

Penalties and Interest

Penalties
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest

Reporting and Payment Requirements

Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

Less than $100,000

A paper report is the only available reporting method.

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
$100,000 or more

A paper report is the only available reporting method.

TEXNET is the only acceptable payment method.

Additional Resources

Refunds