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Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

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Certification Revenue Estimate 2018-19Tables A-1 through A-19

Table A-1: Estimated General Revenue-Related Balances, Revenue, Disbursements, and Appropriation Authority

Thousands of Dollars
2018 2019
Revenue and Beginning Fund Balances
General Revenue-Related Adjusted Fund Balance* $883,438 $149,114
General Revenue-Related Revenue** $54,585,296 $54,012,743
Adjustment to Dedicated Account Balances $988,882 $232,419
Total Revenue and Beginning Fund Balances $56,457,616 $54,394,276
Probable Disbursements and Other Adjustments
Disbursements for Foundation School Programs $17,842,604 $17,249,317
State Technology and Instructional Materials Disbursements $1,088,840 $10,000
Other Probable Disbursements $35,822,823 $35,220,591
Reserve for Transfers to the Economic Stabilization and State Highway Funds $1,554,236 $1,820,591
Total Probable Disbursements and Other Adjustments $56,308,502 $54,300,498
Estimated Ending Certification Balance, August 31 $149,114 $93,778
Appropriation Authority
Prior-Year Authority $2,811,631
Current-Year Authority $54,754,266
Total Appropriation Authority $57,565,897

* Excludes constitutionally restricted motor fuel transfer to the State Highway Fund.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-2: Estimated General Revenue-Related Revenue and Balances Available for Certification

Thousands of Dollars
Description 2016-17 2018-19
Beginning Fund Balances
Consolidated General Revenue Fund Adjusted Balance $8,149,477 $617,699
Available School Fund Balance $23,165 $29,122
State Technology and Instructional Materials Balance $168,959 $236,617
Total Beginning Fund Balances $8,341,600 $883,438
Revenue
General Revenue Fund $98,294,585 $103,203,489
Available School Fund $2,114,711 $2,768,680
State Technology and Instructional Materials Fund $7,057 $7,600
Foundation School Account $2,652,029 $2,618,270
Total Revenue $103,068,381 $108,598,039
Other Adjustments
Change in General Revenue-Dedicated Account Balances $(525,701) $1,221,301
Reserve for Transfers to the Economic Stabilization and State Highway Funds $(2,347,859) $(3,374,827)
Total Other Adjustments $(2,873,560) $(2,153,526)
Total General Revenue-Related Revenue and Balances $108,536,421 $107,327,591

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-3: Estimated General Revenue-Related Funds Revenue

Thousands of Dollars
Object Code Description 2018 2019
General Revenue Fund
3004 Motor Vehicle Sales and Use Tax $4,480,066 $4,398,658
3005 Motor Vehicle Rental Tax $296,570 $321,583
3007 Gasoline Tax $2,734,547 $2,794,025
3008 Diesel Fuel Tax $863,021 $894,427
3016 Motor Vehicle Sales and Use Tax–Seller Financed $158,854 $149,730
3024 Driver's License Point Surcharges $72,632 $72,632
3027 Driver Record Information Fees $2,549 $2,677
3102 Limited Sales and Use Tax $30,309,500 $31,855,300
3111 Boat and Boat Motor Sales and Use Tax $70,532 $74,058
3114 Escheated Estates $689,055 $699,715
3130 Franchise/Business Margins Tax $2,829,812 $2,971,303
3139 Hotel Occupancy Tax $541,096 $551,882
3175 Professional Fees $62,071 $62,554
3186 Securities Fees $130,000 $130,000
3201 Insurance Premium Taxes $2,424,600 $2,573,031
3219 Insurance Maintenance Tax-Workers' Compensation Division and OICE $53,233 $50,573
3230 Public Utility Gross Receipts Assessment $51,900 $52,900
3233 Gas, Electric and Water Utility Tax $366,700 $372,200
3250 Mixed Beverage Gross Receipts Tax $474,100 $502,400
3251 Mixed Beverage Sales Tax $572,100 $606,400
3253 Liquor Tax $90,260 $91,630
3258 Beer Tax $104,395 $104,395
3275 Cigarette Tax $360,900 $401,400
3278 Cigars and Tobacco Products Tax $215,724 $218,625
3290 Oil Production Tax $2,314,816 $2,630,098
3291 Natural Gas Production Tax $889,147 $929,004
3849 Tobacco Suit Settlement Receipts $464,400 $452,100
3854 Interest–Other, General Non-Program $1,947 $2,239
3950 Allocations to General Revenue from Special Funds $0  $0
3952 Allocation of Disproportionate Share Funds $184,643 $175,246
Other General Revenue Fund Revenue $2,875,170 $2,938,469
Less: Motor Fuel Taxes Allocation to State Highway Fund ($2,634,253) ($2,696,852)
Less: Sales Taxes Allocation to State Highway Fund $0 ($3,229,000)
Subtotal, General Revenue Fund $52,050,087 $51,153,402
School Funds*
3851 Interest on State Deposits/Investments, General Non-Program $1,477 $1,637
3910 Allocation from Permanent School Fund to Available School Fund $1,232,783 $1,532,783
3922 State Gain from Lottery Proceeds $1,225,365 $1,247,422
Other School Funds Revenue $75,584 $77,499
Subtotal, School Funds $2,535,209 $2,859,341
Total Estimated Net General Revenue-Related Funds $54,585,296 $54,012,743

* Includes net revenue for the Available School Fund, the State Technology and Instructional Materials Fund, and the Foundation School Account.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-4: Estimated General Revenue-Dedicated Accounts Revenue

Thousands of Dollars
Account Number Account 2018 2019
9 Game, Fish, and Water Safety   $142,577 $145,065
27 Coastal Protection   $14,483 $16,098
64 State Parks   $64,841 $56,623
151 Clean Air   $122,477 $123,581
153 Water ReSource Management   $73,575 $73,663
225 University of Houston Current   $80,309 $80,518
238 University of Texas at Dallas Current   $75,369 $79,311
242 Texas A&M University Current   $107,090 $107,317
244 University of Texas at Arlington Current   $80,089 $80,942
248 University of Texas at Austin Current   $86,977 $88,828
249 University of Texas at San Antonio Current   $44,053 $44,616
250 University of Texas at El Paso Current   $28,218 $28,689
255 Texas Tech University Current   $61,357 $62,609
258 University of North Texas Current   $60,365 $61,975
259 Sam Houston State University Current $27,123 $27,729
421 Criminal Justice Planning   $19,274 $18,514
469 Compensation to Victims of Crime  $73,989 $71,853
549 Waste Management   $33,534 $33,536
550 Hazardous and Solid Waste Remediation Fee   $27,882 $27,867
655 Petroleum Storage Tank Remediation $16,176 $16,585
5000 Solid Waste Disposal Fees $9,993 $9,993
5007 Commission on State Emergency Communications  $19,850 $19,850
5025 Lottery* $435,535 $443,354
5050 9-1-1 Service Fees  $47,871 $48,504
5064 Volunteer Fire Department Assistance $17,437 $17,429
5071 Emissions Reduction Plan**   $96,690 $96,690
5073 Fair Defense $38,265 $36,972
5080 Quality Assurance  $67,198 $67,198
5094 Operating Permit Fees $39,500 $39,500
5111 Designated Trauma Facility and EMS  $111,861 $113,889
5155 Oil and Gas Regulation and Cleanup $74,929 $76,652
Other Accounts $1,018,035 $944,905
Total Estimated General Revenue-Dedicated Accounts $3,216,922 $3,160,855

* Net of proceeds to the Foundation School Account and other dedicated accounts.
** Revenue collections do not include transfers from the State Highway Fund.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-5: Estimated Federal Income, By Fund or Account

Thousands of Dollars
Fund or
Account Number
Fund or Account 2018 2019
1 General Revenue Fund* $22,462,178 $23,280,915
6 State Highway Fund $5,025,098 $4,859,776
9 Game, Fish, and Water Safety Account $43,851 $37,184
37 Federal Child Welfare Service Account $466,149 $487,053
92 Federal Disaster Account $1,720,178 $965,562
117 Federal Public Welfare Administration Account $132,210 $132,210
127 Community Affairs Federal Account $198,328 $198,328
148 Federal Health, Education and Welfare Account $3,052,345 $3,051,682
171 Federal School Lunch Account $2,138,050 $2,205,516
222 Department of Public Safety Federal Account $2,182 $2,182
224 Governor's Office Federal Projects Account $94,518 $94,518
273 Federal Health and Health Lab Funding Excess Revenue Account $296,298 $296,298
369 Federal American Recovery and Reinvestment Act Fund $99,257 $99,257
421 Criminal Justice Planning Account $110,028 $130,028
449 Texas Military Federal Account $60,054 $60,054
469 Compensation to Victims of Crime Account $11,488 $13,003
549 Waste Management Account $7,350 $7,350
5026 Workforce Commission Federal Account $1,315,929 $1,284,925
5091 Office of Rural Community Affairs Federal Account $62,791 $62,791
Other Funds and Accounts $172,067 $175,748
Total Estimated Federal Income $37,470,349 $37,444,380

* Federal receipts deposited to the General Revenue Fund are dedicated for Medicaid and other specific federal programs. These estimates include additional federal funds the state is expected to receive as a result of Hurricane Harvey based on estimates provided by certain state agencies as of October 1, 2017.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-6: Estimated Other Funds Revenue, by Fund or Account

Thousands of Dollars
Fund or Account Number Fund or Account 2018 2019
6 State Highway Fund $4,604,988 $7,949,680
11 Available University Fund $906,934 $928,024
193 Foundation School Account/Local Recapture – Attendance Credits $2,049,900 $2,521,000
304 Property Tax Relief Fund $1,575,732 $1,733,419
365 Texas Mobility Fund $461,257 $468,018
573 Judicial Fund $85,097 $85,097
Disproportionate Share Revenue/State and Local Hospitals $2,998,818 $1,328,562
Appropriated Receipts $538,634 $518,902
Other Funds $2,974,281 $2,929,741
Total Estimated Other Funds Revenue $16,195,641 $18,462,443

Note: Excludes certain local funds that are appropriated but not deposited in the State Treasury and deposits by semi-independent agencies. Includes certain state revenue deposited in the State Treasury but not appropriated. Excludes federal income.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-7: Estimated All Funds Revenue, Excluding Trust Funds

Thousands of Dollars
Source 2018 2019
General Revenue-Related $54,585,296 $54,012,743
General Revenue-Dedicated $3,216,922 $3,160,855
Federal Income $37,470,349 $37,444,380
Other Funds $16,195,641 $18,462,443
Total Estimated All Funds Revenue $111,468,208 $113,080,421

Note: Excludes local funds and deposits by semi-independent agencies. Includes certain state revenue deposited in the State Treasury but not appropriated.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-8: Estimated Allocations and Transfers from the General Revenue Fund

Thousands of Dollars
2018 2019
Allocations and Transfers to Other Funds
Available School Fund $884,245 $905,161
State Highway Fund–Motor Fuel Taxes $2,634,253 $2,696,852
State Highway Fund–Severance Taxes $734,418 $777,118
State Highway Fund–Sales Taxes $- $3,229,000
County and Road District Highway Fund $7,300 $7,300
Economic Stabilization Fund $734,418 $777,118
Teacher Retirement System Trust Fund (excl. health insurance) $1,953,370 $2,020,728
Total Allocations and Transfers to Other Funds $6,948,004 $10,413,277
Allocations and Transfers to GR Dedicated Accounts
Motor Fuel Allocation to Parks and Wildlife $19,476 $19,871
Motor Fuel Enforcement Allocation $32,600 $33,392
State Parks Account-Sporting Goods Sales Tax (SGST) $94,439 $93,623
Texas Recreation and Parks Account-SGST $10,320 $10,320
Parks and Wildlife Conservation Capital Account-SGST $28,654 $28,654
Large County & Municipality Recreation and Parks Account-SGST $5,787 $5,787
Texas Historical Commission-SGST $9,015 $8,997
Foundation School Account $1,526,481 $1,655,885
Hotel Occupancy Tax – Economic Development $17,203 $16,947
Texas Department of Insurance Operating Account $140,631 $137,089
Rural Volunteer Fire Department Insurance Account - Sales Tax $1,940 $2,040
Total Allocations and Transfers to General Revenue Dedicated Accounts $1,886,547 $2,012,605
Total Allocations and Transfers from General Revenue $8,834,550 $12,425,882


Details of the Economic Stabilization Fund: Cash Basis Reporting

Thousands of Dollars
2018 2019
Total Beginning Balance* $10,296,922 $10,457,189
Transfers, Interest and Investment Income
Oil Production Tax Transfer $590,798 $668,604
Natural Gas Production Tax Transfer $143,620 $108,514
Unencumbered Balance Transfer $0 $0
Interest Income $104,261 $149,920
Investment Income $59,197 $68,530
Total Transfers and Interest Income $897,876 $995,568
Appropriations $737,609 $251,300
Total Ending Balance of ESF $10,457,189 $11,201,457

* The total beginning balance includes the cash balance in the state treasury and the invested balance with Texas Treasury Safekeeping Trust Company. The invested balance and the gain on those investments are based on the projected earnings as of September 25, 2017.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-9: Available School Fund and State Technology and Instructional Materials Fund Estimated Balances, Revenue and Expenditures

Thousands of Dollars
2018 2019
Beginning Cash Balances
Available School Fund $29,122 $269,470
State Technology and Instructional Materials Fund $236,617 $0
Total Beginning Cash Balances $265,739 $269,470

Estimated Revenue

Thousands of Dollars
Source 2018 2019
Available School Fund
Total Return Allocation from Permanent School Fund $1,232,783 $1,532,783
Interest on State Deposits/Investments, General, Non-Program $1,477 $1,637
Allocation from General Revenue Fund $884,245 $905,161
Total Estimated Available School Fund Revenues $2,118,505 $2,439,581
State Technology and Instructional Materials Fund
Sale of Textbooks $0 $0
Interest on State Deposits/Investments, General, Non-Program $3,535 $4,065
Other Revenue $0 $0
Total Estimated State Technology and Instructional Materials Fund Revenue $3,535 $4,065
Total Estimated Revenue and Beginning Cash Balances $2,387,779 $2,713,116

Estimated Expenditures

Thousands of Dollars
2018 2019
State Technology and Instructional Materials* $1,088,840 $10,000
Administration–State Technology and Instructional Materials Fund $2,271 $2,271
Administration–Available School Fund $0 $0
Per Capita Apportionment
4,972,676(prior year ADA) @ $207 $1,027,006  
5,075,941 (prior year ADA) @ $476   $2,416,943
Total Estimated Expenditures $2,118,117 $2,429,214
Ending Cash Balance $269,663 $284,095

* Represents only state revenue.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-10: Foundation School Program (FSP) and FSP Set Asides Funded Through State General Revenue-Related Funds, the Property Tax Relief Fund, and Local Funds

Thousands of Dollars
Source 2018 2019
Cost of Public School Programs
State Share of the Foundation School Program* $19,401,200 $18,965,600
State Share of FSP Set-Asides $17,136 $17,136
Local Recapture–Attendance Credits* $2,049,900 $2,521,000
Local Funds Assignment and Other Local Funds* $26,732,900 $28,203,000
Total Cost of Public School Programs $48,201,136 $49,706,736

Funding

Thousands of Dollars
Source 2018 2019
State Funds
Available School Fund $1,027,199 $2,416,945
Foundation School Account–Opening Balance $30,458 $0
Foundation School Account–Occupation Taxes $1,526,481 $1,655,885
Foundation School Account–Lottery Proceeds $1,225,365 $1,247,422
General Revenue $14,033,100 $11,929,065
Property Tax Relief Fund $1,575,732 $1,733,419
Total State Funds $19,418,336 $18,982,736
Local Funds
Local Recapture–Attendance Credits* $2,049,900 $2,521,000
Local Funds Assignment and Other Local Funds $26,732,900 $28,203,000
Total Local Funds $28,782,800 $30,724,000
Total State and Local Funding $48,201,136 $49,706,736

Funding Sources of the Property Tax Relief Fund

Thousands of Dollars
Funds 2018 2019
Beginning Cash Balance $0 $0
Revenue
3004 Motor Vehicle Sales and Use Tax $24,688 $24,239
3130 Franchise/Business Margins Tax $751,594 $821,384
3275 Cigarette Tax $780,700 $868,300
3278 Cigars and Tobacco Products Tax $17,837 $18,485
3851 Interest on State Deposits/Investments, General, Non-Program $913 $1,011
Total Revenue $1,575,732 $1,733,419
Net Transfers $0 $0
Appropriations $1,575,732 $1,733,419
Ending Cash Balance $0 $0

* As appropriated in SB 1, 85th Legislature, Regular Session and HB 21, 85th Legislature, First Called Session and does not include any adjustments to the Foundation School Program that might be required as a result of Hurricane Harvey.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-11: Sources of State Highway Fund Revenue

Thousands of Dollars
Object Code Description 2018 2019
State Revenue
3010 Motor Fuel Lubricants Sales Tax $45,300 $45,800
3014 Motor Vehicle Registration Fees $1,506,896 $1,530,306
3018 Special Vehicle Permits Fees $104,968 $104,968
3752 Sale of Publications/Advertising $6,000 $6,000
3767 Supplies/Equipment/Services–Federal/Other $40,000 $40,000
3851 Interest on State Deposits/Investments, General Non-Program $59,575 $82,489
3901 Motor Fuel Taxes Allocations $2,634,253 $2,696,852
3969 Severance Taxes Allocations $734,418 $777,118
3925 Sales Tax Allocations $0 $3,229,000
Other Revenue $207,996 $214,265
Total State Revenue $5,339,406 $8,726,798
Federal Income
3001 Federal Receipts Matched–Transportation Programs $5,025,098 $4,859,776
3701 Federal Receipts Not Matched–Other Programs $0 $0
Total Federal Income $5,025,098 $4,859,776
Total State Highway Fund Revenue $10,364,504 $13,586,574

* Federal Income estimate does not include any federal funds that state is expected to receive as a result of Hurricane Harvey.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-12: State Revenue, By Source and Fiscal Year, General Revenue-Related

Tax Collections

Thousands of Dollars
Source 2016
Actual
2017
Actual
2018
Estimated
2019
Estimated
Sales Taxes* $28,136,563 $28,796,720 $30,380,032 $28,700,358
Motor Vehicle Sales and Rental Taxes $4,576,834 $4,494,832 $4,956,490 $4,890,971
Motor Fuel Taxes $932,947 $953,626 $969,006 $997,632
Franchise Tax $2,845,291 $2,731,479 $2,829,812 $2,971,303
Oil Production Tax $1,704,283 $2,107,335 $2,314,816 $2,630,098
Insurance Taxes $2,225,586 $2,374,997 $2,566,315 $2,711,204
Cigarette and Tobacco Taxes $561,916 $624,893 $576,624 $620,025
Natural Gas Production Tax $578,799 $982,763 $889,147 $929,004
Alcoholic Beverage Taxes $1,182,549 $1,217,711 $1,274,096 $1,339,346
Hotel Occupancy Tax $521,153 $530,716 $541,096 $551,882
Utility Taxes $434,965 $439,065 $443,800 $450,800
Other Taxes $79,219 $98,736 $110,942 $119,484
Total Tax Collections $43,780,105 $45,352,873 $47,852,176 $46,912,107

Revenue By Source

Thousands of Dollars
Source 2016
Actual
2017
Actual
2018
Estimated
2019
Estimated
Tax Collections $43,780,105 $45,352,873 $47,852,176 $46,912,107
Licenses, Fees, Fines, and Penalties $1,477,308 $1,404,234 $1,324,370 $1,316,623
State Health Service Fees and Rebates $1,416,853 $1,235,619 $1,247,454 $1,292,285
Net Lottery Proceeds $1,304,014 $1,201,338 $1,225,365 $1,247,422
Land Income $14,401 $14,637 $14,075 $13,964
Interest and Investment Income $1,107,261 $1,061,359 $1,237,924 $1,538,787
Settlement of Claims  $594,496 $504,332 $500,395 $494,762
Escheated Estates $548,298 $978,911 $689,055 $699,715
Sales of Goods and Services $122,613 $122,958 $122,979 $122,979
Other Revenue Sources $418,057 $408,717 $371,503 $374,099
Total Net Revenue $50,783,404 $52,284,977 $54,585,296 $54,012,743

* Proposition 7, approved by voters in November 2015, amended the Texas Constitution to dedicate, beginning in fiscal 2018, up to $2.5 billion in annual sales tax revenues to the State Highway Fund (SHF), thereby reducing the estimated amount of sales tax in the General Revenue Fund in the 2018-19 biennium. For 2018, the amount dedicated for the SHF is estimated at $2.31 billion; as the $28 billion threshold is not forecast to be reached until after August 1, 2018, the amount due to the SHF for that year will be transferred in September 2018, the first month of fiscal 2019. Another $920 million is forecast to be transferred in August 2019, after the $28 billion threshold for fiscal 2019 is reached in July 2019, bringing total transfers of sales tax revenue to the SHF in fiscal 2019 to $3.23 billion.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-13: Percent Change in State Revenue, By Source and Fiscal Year, General Revenue-Related

Tax Collections

2016 Actual 2017 Actual 2018 Estimated 2019 Estimated
Sales Taxes* -2.3% 2.3% 5.5% -5.5%
Motor Vehicle Sales and Rental Taxes 2.3% -1.8% 10.3% -1.3%
Motor Fuel Taxes 0.9% 2.2% 1.6% 3.0%
Franchise Tax -1.0% -4.0% 3.6% 5.0%
Oil Production Tax -40.8% 23.6% 9.8% 13.6%
Insurance Taxes 8.6% 6.7% 8.1% 5.6%
Cigarette and Tobacco Taxes -2.0% 11.2% -7.7% 7.5%
Natural Gas Production Tax -54.8% 69.8% -9.5% 4.5%
Alcoholic Beverage Taxes 3.8% 3.0% 4.6% 5.1%
Hotel Occupancy Tax -0.9% 1.8% 2.0% 2.0%
Utility Taxes -9.5% 0.9% 1.1% 1.6%
Other Taxes -51.6% 24.6% 12.4% 7.7%
Total Tax Collections -5.1% 3.6% 5.5% -2.0%

Revenue by Source

Source 2016 Actual 2017 Actual 2018 Estimated 2019 Estimated
Tax Collections -5.1% 3.6% 5.5% -2.0%
Licenses, Fees, Fines, and Penalties -8.2% -4.9% -5.7% -0.6%
State Health Service Fees and Rebates 18.9% -12.8% 1.0% 3.6%
Net Lottery Proceeds 13.1% -7.9% 2.0% 1.8%
Land Income -60.9% 1.6% -3.8% -0.8%
Interest and Investment Income 26.8% -4.1% 16.6% 24.3%
Settlement of Claims  14.4% -15.2% -0.8% -1.1%
Escheated Estates 0.0% 78.5% -29.6% 1.5%
Sales of Goods and Services -1.7% 0.3% 0.0% 0.0%
Other Revenue Sources -4.3% -2.2% -9.1% 0.7%
Total Net Revenue -3.5% 3.0% 4.4% -1.0%

* Proposition 7, approved by voters in November 2015, amended the Texas Constitution to dedicate, beginning in fiscal 2018, up to $2.5 billion in annual sales tax revenues to the State Highway Fund (SHF), thereby reducing the estimated amount of sales tax in the General Revenue Fund in the 2018-19 biennium. For 2018, the amount dedicated for the SHF is estimated at $2.31 billion; as the $28 billion threshold is not forecast to be reached until after August 1, 2018, the amount due to the SHF for that year will be transferred in September 2018, the first month of fiscal 2019. Another $920 million is forecast to be transferred in August 2019, after the $28 billion threshold for fiscal 2019 is reached in July 2019, bringing total transfers of sales tax revenue to the SHF in fiscal 2019 to $3.23 billion.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-14: State Revenue, By Source and Biennium, General Revenue-Related

Tax Collections

Thousands of Dollars
Tax 2014-15 Actual 2016-17 Actual 2018-19 Estimated
Sales Taxes* $56,061,513 $56,933,284 $59,080,390
Motor Vehicle Sales and Rental Taxes $8,647,701 $9,071,666 $9,847,461
Motor Fuel Taxes $1,818,452 $1,886,573 $1,966,638
Franchise Tax $5,699,631 $5,576,770 $5,801,115
Oil Production Tax $6,753,126 $3,811,618 $4,944,914
Insurance Taxes $3,995,696 $4,600,582 $5,277,519
Cigarette and Tobacco Taxes $1,142,973 $1,186,809 $1,196,649
Natural Gas Production Tax $3,179,991 $1,561,562 $1,818,151
Alcoholic Beverage Taxes $2,192,007 $2,400,259 $2,613,442
Hotel Occupancy Tax $1,011,204 $1,051,868 $1,092,978
Utility Taxes $958,954 $874,030 $894,600
Other Taxes $331,891 $177,955 $230,426
Total Tax Collections $91,793,140 $89,132,977 $94,764,283

Revenue by Source

Thousands of Dollars
Source 2014-15 Actual 2016-17 Actual 2018-19 Estimated
Tax Collections $91,793,140 $89,132,977 $94,764,283
Licenses, Fees, Fines, and Penalties $3,103,571 $2,881,542 $2,640,993
State Health Service Fees and Rebates $2,075,527 $2,652,472 $2,539,739
Net Lottery Proceeds $2,302,842 $2,505,352 $2,472,787
Land Income $81,367 $29,038 $28,039
Interest and Investment Income $1,730,706 $2,168,619 $2,776,711
Settlement of Claims  $1,077,099 $1,098,828 $995,157
Escheated Estates $1,008,543 $1,527,208 $1,388,770
Sales of Goods and Services $243,446 $245,571 $245,958
Other Revenue Sources $867,866 $826,774 $745,602
Total Net Revenue $104,284,106 $103,068,381 $108,598,039

* Proposition 7, approved by voters in November 2015, amended the Texas Constitution to dedicate, beginning in fiscal 2018, up to $2.5 billion in annual sales tax revenues to the State Highway Fund (SHF), thereby reducing the estimated amount of sales tax in the General Revenue Fund in the 2018-19 biennium. For 2018, the amount dedicated for the SHF is estimated at $2.31 billion; as the $28 billion threshold is not forecast to be reached until after August 1, 2018, the amount due to the SHF for that year will be transferred in September 2018, the first month of fiscal 2019. Another $920 million is forecast to be transferred in August 2019, after the $28 billion threshold for fiscal 2019 is reached in July 2019, bringing total transfers of sales tax revenue to the SHF in fiscal 2019 to $3.23 billion.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-15: Percent Change in State Revenue, By Source and Biennium, General Revenue-Related

Tax Collections

Tax 2014-15 Actual 2016-17 Actual 2018-19 Estimated
Sales Taxes* 12.3% 1.6% 3.8%
Motor Vehicle Sales and Rental Taxes 17.3% 4.9% 8.6%
Motor Fuel Taxes 6.1% 3.7% 4.2%
Franchise Tax 3.6% -2.2% 4.0%
Oil Production Tax 32.6% -43.6% 29.7%
Insurance Taxes 22.6% 15.1% 14.7%
Cigarette and Tobacco Taxes -3.5% 3.8% 0.8%
Natural Gas Production Tax 5.0% -50.9% 16.4%
Alcoholic Beverage Taxes 15.0% 9.5% 8.9%
Hotel Occupancy Tax 20.0% 4.0% 3.9%
Utility Taxes 8.3% -8.9% 2.4%
Other Taxes 11.7% -46.4% 29.5%
Total Tax Collections 13.3% -2.9% 6.3%

Revenue by Source

Source 2014-15 Actual 2016-17 Actual 2018-19 Estimated
Tax Collections 13.3% -2.9% 6.3%
Licenses, Fees, Fines, and Penalties 30.9% -7.2% -8.3%
State Health Service Fees and Rebates 14.5% 27.8% -4.3%
Net Lottery Proceeds 8.2% 8.8% -1.3%
Land Income 21.0% -64.3% -3.4%
Interest and Investment Income -24.5% 25.3% 28.0%
Settlement of Claims  -5.6% 2.0% -9.4%
Escheated Estates -21.3% 51.4% -9.1%
Sales of Goods and Services 7.4% 0.9% 0.2%
Other Revenue Sources -16.1% -4.7% -9.8%
Total Net Revenue 11.7% -1.2% 5.4%

* Proposition 7, approved by voters in November 2015, amended the Texas Constitution to dedicate, beginning in fiscal 2018, up to $2.5 billion in annual sales tax revenues to the State Highway Fund (SHF), thereby reducing the estimated amount of sales tax in the General Revenue Fund in the 2018-19 biennium. For 2018, the amount dedicated for the SHF is estimated at $2.31 billion; as the $28 billion threshold is not forecast to be reached until after August 1, 2018, the amount due to the SHF for that year will be transferred in September 2018, the first month of fiscal 2019. Another $920 million is forecast to be transferred in August 2019, after the $28 billion threshold for fiscal 2019 is reached in July 2019, bringing total transfers of sales tax revenue to the SHF in fiscal 2019 to $3.23 billion.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-16: State Revenue, By Source and Fiscal Year
All Funds, Excluding Trust Funds

Tax Collections

Thousands of Dollars
Tax 2016 Actual 2017 Actual 2018 Estimated 2019 Estimated
Sales Taxes  $28,245,801 $28,900,035 $30,490,044 $32,040,056
Motor Vehicle Sales and Rental Taxes $4,616,082 $4,532,349 $4,996,847 $4,930,879
Motor Fuel Taxes $3,513,716 $3,583,734 $3,603,259 $3,694,484
Franchise Tax $3,881,176 $3,242,219 $3,581,406 $3,792,687
Oil Production Tax $1,704,283 $2,107,335 $2,314,816 $2,630,098
Insurance Taxes $2,226,725 $2,376,092 $2,567,415 $2,712,315
Cigarette and Tobacco Taxes $1,388,363 $1,522,828 $1,375,161 $1,506,810
Natural Gas Production Tax $578,799 $982,763 $889,147 $929,004
Alcoholic Beverage Taxes $1,182,549 $1,217,711 $1,274,096 $1,339,346
Hotel Occupancy Tax $521,153 $530,716 $541,096 $551,882
Utility Taxes $434,965 $439,065 $443,800 $450,800
Other Taxes $182,616 $208,575 $223,467 $234,681
Total Tax Collections $48,476,226 $49,643,422 $52,300,554 $54,813,042

Revenue by Source

Thousands of Dollars
Source 2016 Actual 2017 Actual 2018 Estimated 2019 Estimated
Tax Collections $48,476,226 $49,643,422 $52,300,554 $54,813,042
Federal Income $39,473,835 $38,365,630 $37,470,349 $37,444,380
Licenses, Fees, Fines, and Penalties $6,127,554 $6,258,440 $6,296,982 $6,335,461
State Health Service Fees and Rebates $8,070,559 $6,701,557 $5,621,881 $4,121,892
Net Lottery Proceeds $2,219,965 $2,053,244 $2,058,949 $2,096,005
Land Income $1,139,536 $1,694,066 $1,416,267 $1,403,951
Interest and Investment Income $1,362,296 $1,691,192 $1,506,872 $1,659,354
Settlement of Claims  $651,974 $527,518 $527,925 $513,556
Escheated Estates $548,298 $978,911 $689,055 $699,715
Sales of Goods and Services $293,047 $308,230 $308,618 $309,330
Other Revenue Sources $2,917,581 $2,973,012 $3,270,756 $3,683,735
Total Net Revenue $111,280,871 $111,195,221 $111,468,208 $113,080,421

Note: Excludes local funds and deposits by semi-independent agencies. Includes certain state revenues deposited in the State Treasury but not appropriated.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-17: Percent Change in State Revenue, By Source and Fiscal Year
All Funds, Excluding Trust Funds

Tax Collections

Tax 2016 Actual 2017 Actual 2018 Estimated 2019 Estimated
Sales Taxes  -2.3% 2.3% 5.5% 5.1%
Motor Vehicle Sales and Rental Taxes 2.3% -1.8% 10.2% -1.3%
Motor Fuel Taxes 2.0% 2.0% 0.5% 2.5%
Franchise Tax -16.6% -16.5% 10.5% 5.9%
Oil Production Tax -40.8% 23.6% 9.8% 13.6%
Insurance Taxes 8.7% 6.7% 8.1% 5.6%
Cigarette and Tobacco Taxes -9.4% 9.7% -9.7% 9.6%
Natural Gas Production Tax -54.8% 69.8% -9.5% 4.5%
Alcoholic Beverage Taxes 3.8% 3.0% 4.6% 5.1%
Hotel Occupancy Tax -0.9% 1.8% 2.0% 2.0%
Utility Taxes -9.5% 0.9% 1.1% 1.6%
Other Taxes -32.1% 14.2% 7.1% 5.0%
Total Tax Collections -6.2% 2.4% 5.4% 4.8%

Revenue by Source

Source 2016 Actual 2017 Actual 2018 Estimated 2019 Estimated
Tax Collections -6.2% 2.4% 5.4% 4.8%
Federal Income 7.6% -2.8% -2.3% -0.1%
Licenses, Fees, Fines, and Penalties 1.5% 2.1% 0.6% 0.6%
State Health Service Fees and Rebates 32.8% -17.0% -16.1% -26.7%
Net Lottery Proceeds 17.2% -7.5% 0.3% 1.8%
Land Income -26.4% 48.7% -16.4% -0.9%
Interest and Investment Income -2.2% 24.1% -10.9% 10.1%
Settlement of Claims  20.5% -19.1% 0.1% -2.7%
Escheated Estates 0.0% 78.5% -29.6% 1.5%
Sales of Goods and Services -31.6% 5.2% 0.1% 0.2%
Other Revenue Sources 13.2% 1.9% 10.0% 12.6%
Total Net Revenue 1.7% -0.1% 0.2% 1.4%

Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-18: State Revenue, By Source and Biennium
All Funds, Excluding Trust Funds

Tax Collections

Thousands of Dollars
Tax 2014-15 Actual 2016-17 Actual 2018-19 Estimated
Sales Taxes  $56,296,567 $57,145,836 $62,530,100
Motor Vehicle Sales and Rental Taxes $8,724,139 $9,148,430 $9,927,726
Motor Fuel Taxes $6,762,109 $7,097,450 $7,297,743
Franchise Tax $9,388,548 $7,123,395 $7,374,093
Oil Production Tax $6,753,126 $3,811,618 $4,944,914
Insurance Taxes $3,997,326 $4,602,817 $5,279,730
Cigarette and Tobacco Taxes $2,874,869 $2,911,191 $2,881,971
Natural Gas Production Tax $3,179,991 $1,561,562 $1,818,151
Alcoholic Beverage Taxes $2,192,007 $2,400,259 $2,613,442
Hotel Occupancy Tax $1,011,204 $1,051,868 $1,092,978
Utility Taxes $958,954 $874,030 $894,600
Other Taxes $536,782 $391,191 $458,148
Total Tax Collections $102,675,621 $98,119,648 $107,113,596

Revenue by Source

Thousands of Dollars
Source 2014-15 Actual 2016-17 Actual 2018-19 Estimated
Tax Collections $102,675,621 $98,119,648 $107,113,596
Federal Income $70,967,033 $77,839,465 $74,914,729
Licenses, Fees, Fines, and Penalties $11,952,621 $12,385,993 $12,632,443
State Health Service Fees and Rebates $10,655,980 $14,772,116 $9,743,773
Net Lottery Proceeds $3,771,646 $4,273,209 $4,154,954
Land Income $3,411,195 $2,833,603 $2,820,218
Interest and Investment Income $2,856,732 $3,053,487 $3,166,226
Settlement of Claims  $1,116,273 $1,179,492 $1,041,481
Escheated Estates $1,008,543 $1,527,208 $1,388,770
Sales of Goods and Services $691,006 $601,277 $617,948
Other Revenue Sources $5,263,899 $5,890,593 $6,954,491
Total Net Revenue $214,370,549 $222,476,092 $224,548,629

Note: Excludes local funds and deposits by semi-independent agencies. Includes certain state revenues deposited in the State Treasury but not appropriated.

Note: Totals may not sum because of rounding.
Source: Glenn Hegar, Texas Comptroller of Public Accounts.


Table A-19: Percent Change in State Revenue, By Source and Biennium
All Funds, Excluding Trust Funds

Tax Collections

Tax 2014-15 Actual 2016-17 Actual 2018-19 Estimated
Sales Taxes  12.3% 1.5% 9.4%
Motor Vehicle Sales and Rental Taxes 17.3% 4.9% 8.5%
Motor Fuel Taxes 5.8% 5.0% 2.8%
Franchise Tax 0.3% -24.1% 3.5%
Oil Production Tax 32.6% -43.6% 29.7%
Insurance Taxes 22.6% 15.1% 14.7%
Cigarette and Tobacco Taxes -5.0% 1.3% -1.0%
Natural Gas Production Tax 5.0% -50.9% 16.4%
Alcoholic Beverage Taxes 15.0% 9.5% 8.9%
Hotel Occupancy Tax 20.0% 4.0% 3.9%
Utility Taxes 8.3% -8.9% 2.4%
Other Taxes 10.0% -27.1% 17.1%
Total Tax Collections 11.8% -4.4% 9.2%

Revenue by Source

Source 2014-15 Actual 2016-17 Actual 2018-19 Estimated
Tax Collections 11.8% -4.4% 9.2%
Federal Income 8.4% 9.7% -3.8%
Licenses, Fees, Fines, and Penalties 2.0% 3.6% 2.0%
State Health Service Fees and Rebates 40.4% 38.6% -34.0%
Net Lottery Proceeds 1.3% 13.3% -2.8%
Land Income 26.4% -16.9% -0.5%
Interest and Investment Income 25.2% 6.9% 3.7%
Settlement of Claims  -4.6% 5.7% -11.7%
Escheated Estates -21.3% 51.4% -9.1%
Sales of Goods and Services 17.4% -13.0% 2.8%
Other Revenue Sources -1.0% 11.9% 18.1%
Total Net Revenue 10.7% 3.8% 0.9%

Source: Glenn Hegar, Texas Comptroller of Public Accounts.

HB855 Browser Statement

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