Tex.
Tax Code Section 155.049
Permit Year; Fees
(a)
A permit required by this chapter expires on the last day of February of each year, except the retailer’s permit required by Section 155.041 (Permits) expires on the last day of May of each even-numbered year.(b)
An application for a permit required by this chapter must be accompanied by a fee of:(1)
$300 for a bonded agent’s permit;(1-a)
$300 for an interstate warehouse’s permit;(2)
$300 for a distributor’s permit;(3)
$200 for a wholesaler’s permit;(4)
$15 for each permit for a vehicle if the applicant is also applying for a permit as a bonded agent, distributor, or wholesaler or has received a current permit from the comptroller under Sections 155.041 (Permits) and 155.048 (Issuance of Permits); and(5)
$180 for a retailer’s permit.(c)
A fee is not required for an export warehouse permit.(d)
For a new or renewal permit required by Section 155.041 (Permits), the comptroller shall prorate the fee according to the number of months remaining during the calendar year that the permit is to be in effect.(e)
A person who does not obtain a permit each year in a timely manner must pay a late fee of $50 in addition to the application fee for the permit.(f)
If at the date of issuance a permit will expire within three months, the comptroller may collect the prorated permit fee or the fee for a current year and, with the consent of the permit holder, may collect the fee for the next permit year and issue a permit or permits for both periods, as applicable.(g)
A person issued a permit for a place of business that permanently closes before the permit expiration date is not entitled to a refund of the permit fee.
Source:
Section 155.049 — Permit Year; Fees, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.155.htm#155.049 (accessed Jun. 5, 2024).
