transparency

Certification Revenue Estimate 2014-15

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

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

Thousands of Dollars
Source 2014 2015
Revenues and Beginning Fund Balances
General Revenue-Related Adjusted Fund Balance*  $5,505,450 $3,675,995
General Revenue-Related Revenues ** $49,232,387 $50,208,198
Adjustment to Dedicated Account Balances -$646,051 $5,556
Total Revenues and Beginning Fund Balances $54,091,786 $53,889,748
Probable Disbursements and Other Adjustments
Disbursements for Foundation School Programs $16,128,848 $16,629,329
State Instructional Materials Disbursements $419,335 $419,335
Other Probable Disbursements $31,100,693 $31,612,013
Reserve for Transfers to the Economic Stabilization and State Highway Funds $2,766,915 $2,653,876
Total Probable Disbursements and Other Adjustments $50,415,791 $51,314,554
Estimated Ending Certification Balance, August 31 $3,675,995 $2,575,195
Appropriation Authority
Prior-Year Authority $2,842,870
Current-Year Authority $47,648,876
Total Appropriation Authority $50,491,746

* Excludes constitutionally restricted accounts, dedicated lottery proceeds, and oil overcharge balances.
** Excludes constitutionally restricted motor fuels transfer to the State Highway Fund.
Note: Totals may not sum because of rounding.
SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

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

Thousands of Dollars
Source 2012-13 2014-15
Beginning Fund Balances
Consolidated General Revenue Fund Adjusted Balance $921,062 $5,344,770
Available School Fund Balance $10,857 $17,273
State Instructional Materials Fund Balance $203,888 $143,407
Total Beginning Fund Balances $1,135,806 $5,505,450
Revenue
General Revenue Fund $88,910,598 $95,623,435
Available School Fund $2,343,061 $1,677,012
State Instructional Materials Fund $2,612 $1,274
Foundation School Account $2,129,125 $2,138,864
Total Revenues $93,385,395 $99,440,585
Other Adjustments
Change in General Revenue-Dedicated Account Balances $704,869 -$640,496
Reserve for Transfers to the Economic Stabilization and State Highway Funds -$4,393,852 -$5,420,791
Total Other Adjustments -$3,688,983 -$6,061,287
Total General Revenue-Related Revenues and Balances $90,832,218 $98,884,748

Note: Totals may not sum because of rounding.
SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

Table A-3 – Sources of Estimated General Revenue-Related Funds

Thousands of Dollars
Object Code Description 2014 2015
General Revenue Fund
3004 Motor Vehicle Sales and Use Tax $3,639,013 $3,686,320
3005 Motor Vehicle Rental Tax $247,451 $250,668
3007 Gasoline Tax $2,435,402 $2,442,708
3008 Diesel Fuel Tax $805,218 $809,244
3016 Motor Vehicle Sales and Use Tax–Seller Financed $147,755 $149,676
3024 Driver's License Point Surcharges $68,000 $68,000
3027 Driver Record Information Fees $200 $200
3102 Limited Sales and Use Tax $26,701,750 $27,583,309
3110 Inheritance Tax $0 $0
3111 Boat and Boat Motor Sales and Use Tax $53,020 $55,141
3114 Escheated Estates $445,713 $459,795
3130 Franchise/Business Margins Tax $2,825,240 $2,871,419
3139 Hotel Occupancy Tax $462,124 $474,769
3175 Professional Fees $72,455 $73,096
3186 Securities Fees $93,588 $93,588
3201 Insurance Premium Taxes $1,590,414 $1,608,133
3219 Insurance Maintenance Tax - Workers' Compensation Division $52,936 $53,201
3230 Public Utility Gross Receipts Assessment $54,665 $53,845
3233 Gas, Electric and Water Utility Tax $352,839 $345,782
3250 Mixed Beverage Tax $505,713 $376,181
3251 Mixed Beverage Sales Tax $294,607 $463,208
3253 Liquor Tax $76,298 $77,519
3258 Beer Tax $103,743 $103,743
3275 Cigarette Tax $407,134 $442,501
3278 Cigars and Tobacco Products Tax $162,289 $166,145
3290 Oil Production Tax $3,261,270 $3,235,448
3291 Natural Gas Production Tax $1,559,598 $1,434,702
3849 Tobacco Suit Settlement Receipts $461,795 $454,667
3854 Interest–Other, General, Non-Program $1,650 $1,997
3950 Allocations to General Revenue from Special Funds $14,750 $18,224
3952 Allocation of UC, UPL and Disproportionate Share Revenues $166,318 $166,318
Other General Revenue Fund Revenue $2,635,911 $2,659,309
Less: Tax Allocation to State Highway Fund -$2,372,743 -$2,381,537
Subtotal, General Revenue Fund $47,326,116 $48,297,319
School Funds*
3851 Interest on State Deposits/Investments, General, Non-Program $685 $761
3910 Allocation from Permanent School Fund to Available School Fund $837,783 $837,783
3922 State Gain from Lottery Proceeds $1,035,518 $1,039,775
Other School Funds Revenue $32,285 $32,560
Subtotal, School Funds $1,906,271 $1,910,879
Total Estimated Net General Revenue-Related Funds $49,232,387 $50,208,198

* Includes net revenue for Available School Fund, State Instructional Materials Fund, and the Foundation School Fund Account.
Note: Totals may not sum because of rounding.
SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

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

Thousands of Dollars
Account Number  Account 2014 2015
9 Game, Fish, and Water Safety   $129,891 $129,993
27 Coastal Protection   $7,874 $8,642
64 State Parks   $41,172 $41,013
151 Clean Air   $103,625 $105,645
153 Water Resource Management   $63,471 $63,722
225 University of Houston Current   $73,298 $74,027
226 University of Texas - Pan American Current   $24,974 $25,349
238 University of Texas at Dallas Current   $41,698 $42,946
242 Texas A&M University Current   $82,126 $82,126
244 University of Texas at Arlington Current   $52,559 $53,924
248 University of Texas at Austin Current   $98,478 $99,461
249 University of Texas at San Antonio Current   $47,455 $48,876
250 University of Texas at El Paso Current   $25,356 $25,359
255 Texas Tech University Current   $49,462 $46,277
258 University of North Texas Current   $47,815 $48,290
259 Sam Houston State University Current $28,415 $28,981
260 Texas State University - San Marcos Current   $44,014 $44,014
273 Federal Health & Health Lab Funding Excess Revenue $196,997 $196,997
421 Criminal Justice Planning   $22,150 $21,486
469 Compensation to Victims of Crime  $81,459 $79,628
549 Waste Management   $31,178 $31,070
550 Hazardous and Solid Waste Remediation Fee   $24,502 $24,635
655 Petroleum Tank Storage Remediation $23,105 $23,317
5000 Solid Waste Disposal Fees $9,072 $8,915
5007 Commission on Emergency Communications  $18,300 $18,300
5025 Lottery * $314,506 $315,801
5050 9-1-1 Service Fees  $63,222 $65,288
5064 Volunteer Fire Department Assistance $30,140 $30,117
5071 Emissions Reduction Plan **   $96,055 $75,307
5073 Fair Defense $32,489 $31,638
5080 Quality Assurance  $58,222 $58,222
5094 Operating Permit Fees $34,500 $34,500
5111 Designated Trauma Facility & EMS  $95,653 $95,653
5155 Oil and Gas Regulation and Cleanup $60,649 $53,114
Other Accounts $866,906 $862,367
Total Estimated General Revenue-Dedicated Accounts $3,020,788 $2,995,000

* Net of proceeds to Foundation School Program and other dedicated accounts.
** Revenue collections do not include transfers from State Highway Fund.
Note: Totals may not sum because of rounding.
SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

Table A-5 – Estimated Federal Income, By Fund and Account

Thousands of Dollars
Fund or Account Number  Fund or Account 2014 2015
1 General Revenue Fund* $23,476,205 $24,762,220
6 State Highway Fund $3,462,145 $4,227,822
9 Game, Fish, and Water Safety Account $45,526 $45,526
37 Federal Child Welfare Service Account $428,302 $428,302
92 Federal Disaster Account $507,407 $454,917
117 Federal Public Welfare Administration Account $126,640 $126,640
127 Community Affairs Federal Account $201,754 $201,781
148 Federal Health, Education and Welfare Account $3,161,872 $3,160,372
171 Federal School Lunch Account $1,910,705 $2,055,073
221 Federal Civil Defense and Disaster Relief Account $73,321 $44,743
222 Department of Public Safety Federal Account $2,000 $2,000
273 Federal Health & Health Lab Funding Excess Revenue Account $953,251 $963,150
369 Federal American Recovery & Reinvestment Act Fund $240,087 $234,659
421 Criminal Justice Planning Account $42,000 $42,000
449 Adjutant General Federal Account $81,340 $79,713
469 Compensation to Victims of Crime Account $28,000 $28,000
549 Waste Management Account $6,785 $6,785
5026 Workforce Commission Federal Account $899,675 $900,970
5091 Office of Rural Community Affairs Federal Account $78,790 $81,828
Other Funds and Accounts $176,812 $166,958
Total Estimated Federal Income $35,902,617 $38,013,459

* Federal receipts deposited to the General Revenue Fund are dedicated for Medicaid and other specific federal programs.
Note: Totals may not sum because of rounding.
SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

Table A-6 – Estimated Other Funds Revenue

Thousands of Dollars
Fund or Account Number  Fund or Account 2014 2015
6 State Highway Fund $4,134,641 $4,192,439
11 Available University Fund $663,158 $657,361
193 Foundation School Account/Local Recapture – Attendance Credits $1,123,531 $1,218,174
304 Property Tax Relief Fund $2,657,358 $2,641,932
365 Texas Mobility Fund $403,483 $397,666
573 Judicial Fund $94,485 $97,486
Disproportionate Share Revenue/State & Local Hospitals $2,630,354 $2,500,964
Appropriated Receipts $488,586 $490,371
Other Funds $2,158,936 $2,229,342
Total Estimated Other Funds Revenue $14,354,532 $14,425,735

Note: Excludes certain local funds that are appropriated but not deposited in the State Treasury and deposits by semi-independent agencies. Includes certain state revenues deposited in the State Treasury but not appropriated. Excludes federal income.
Note: Totals may not sum because of rounding.
SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

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

Thousands of Dollars
Source 2014 2015
General Revenue-Related $49,232,387 $50,208,198
General Revenue-Dedicated $3,020,788 $2,995,000
Federal Income $35,902,617 $38,013,459
Other Funds $14,354,532 $14,425,735
Total Estimated All Funds Revenue $102,510,324 $105,642,392

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: Susan Combs, Texas Comptroller of Public Accounts.

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

Thousands of Dollars
2014 2015
Allocations and Transfers to Other Funds
Available School Fund $796,788 $799,837
State Highway Fund – Motor Fuel Taxes $2,372,743 $2,381,537
State Highway Fund – Severance Taxes * $0 $1,383,457
County and Road District Highway Fund $7,300 $7,300
Economic Stabilization Fund $2,514,823 $1,383,457
Teacher Retirement System Trust Fund (excl. health insurance) $1,566,081 $1,673,587
Total Allocations and Transfers to Other Funds $7,257,734 $7,629,176
Allocations and Transfers to Other Dedicated Accounts
Parks and Wildlife $17,342 $17,400
Motor Fuel Enforcement Allocation $25,696 $25,822
State Parks Account-Sporting Goods Sales Tax (SGST) $56,746 $55,419
Texas Recreation and Parks Account-SGST $5,150 $5,164
Parks and Wildlife Capital Account-SGST $0 $0
Large County & Municipality Recreation and Parks Account-SGST $3,469 $3,459
Texas Historical Commission-SGST $5,060 $5,117
Foundation School Account $1,753,982 $1,717,568
Hotel Occupancy Tax – Economic Development $38,510 $39,564
Texas Department of Insurance Operating Account $131,465 $132,037
Total Allocations and Transfers to Other Dedicated Accounts $2,037,420 $2,001,550
Total Allocations and Transfers from General Revenue $9,295,154 $9,630,725

Details of the Economic Stabilization Fund – Cash Basis Reporting

Thousands of Dollars
2014 2015
Beginning Balance $6,170,184 $6,655,978
Transfers and Interest Income
Oil Production Tax Transfer $1,843,253 $1,023,524
Natural Gas Production Tax Transfer $671,570 $359,933
Unencumbered Balance Transfer $0 $0
Interest Income $26,941 $31,053
Total Transfers and Interest Income $2,541,764 $1,414,510
Appropriations $2,055,970 $0
Ending Balance $6,655,978 $8,070,489

* Assumes November 2014 voter approval of SJR 1, 83rd Legislature, 3rd Called Session.
Note: Totals may not sum because of rounding.
SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

Table A-9 – Available School Fund and State Instructional Materials Fund Estimated Balances, Revenues and Expenditures

Thousands of Dollars
2014 2015
Beginning Cash Balances
Available School Fund $17,273 $24,900
State Instructional Materials Fund $143,407 $0
Total Cash Balances $160,680 $24,900

Estimated Revenues

Thousands of Dollars
2014 2015
Available School Fund
Total Return Allocation from Permanent School Fund $837,783 $837,783
Interest on State Deposits/Investments, General, Non-Program $685 $761
Allocation from General Revenue Fund $796,788 $799,837
Total Estimated Available School Fund Revenues $1,635,256 $1,638,381
State Instructional Materials Fund
Sale of Textbooks $0 $0
Interest on State Deposits/Investments, General, Non-Program $572 $692
Other Revenue $5 $5
Total Estimated State Instructional Materials Fund Revenue $577 $697
Total Estimated Revenues and Cash Balances $1,796,513 $1,663,978

Estimated Expenditures

Thousands of Dollars
2014 2015
Instructional Materials* $419,335 $419,335
Administration–State Instructional Materials Fund $2,219 $2,217
Administration–Available School Fund $0 $0
Per Capita Apportionment    
$4,718,017 (prior year ADA) @ $286 $1,350,059  
$4,803,515 (prior year ADA) @ $259   $1,242,150
Total Estimated Expenditures $1,771,613 $1,663,702
Ending Balance $24,900 $276

* Represents only state revenue.
Note: Totals may not sum because of rounding.
SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

Table A-10 – Foundation School Program and Other School Programs
Funded Through State General Revenue-Related Funds,
the Property Tax Relief Fund and Local Funds

Thousands of Dollars
2014 2015
Cost of Public School Programs
State Share of the Foundation School Program* $18,769,070 $19,254,125
State Share of Other School Programs $17,136 $17,136
Local Recapture–Attendance Credits* $1,123,531 $1,218,174
Local Funds Assignment and Other Local Funds* $20,540,741 $21,523,406
Total Cost of Public School Programs $40,450,478 $42,012,841

State and Local Funding

Thousands of Dollars
2014 2015
State Funds
Available School Fund $1,350,059 $1,242,150
Foundation School Account–Opening Balance $88,901 $0
Foundation School Account–Occupation Taxes $1,753,982 $1,717,568
Foundation School Account–Lottery Proceeds $1,035,518 $1,039,775
General Revenue $11,900,388 $12,629,836
Property Tax Relief Fund $2,657,358 $2,641,932
Total State Funds $18,786,206 $19,271,261
Local Funds
Local Recapture–Attendance Credits* $1,123,531 $1,218,174
Local Funds Assignment and Other Local Funds $20,540,741 $21,523,406
Total Local Funds $21,664,272 $22,741,580
Total State and Local Funding $40,450,478 $42,012,841

Funding Sources of the Property Tax Relief Fund

Thousands of Dollars
2014 2015
Beginning Balance $0 $0
Object Code Description 2014 2015
Revenue
3004 Motor Vehicle Sales and Use Tax $20,328 $20,593
3130 Franchise/Business Margins Tax $1,841,331 $1,757,294
3275 Cigarette Tax $779,051 $846,728
3278 Cigars and Tobacco Products Tax $15,654 $16,213
3851 Interest on State Deposits/Investments, General, Non-Program $994 $1,104
Total Revenues $2,657,358 $2,641,932
Net Transfers $0 $0
Appropriations $2,657,358 $2,641,932
Ending Balance $0 $0

* As appropriated in SB 1 and HB 1025, 83rd Legislature, Regular Session.
Note: Totals may not sum because of rounding.
SOURCE: Susan Combs, Texas Comptroller of Public Accounts

Table A-11 – Sources of State Highway Fund Revenue

Thousands of Dollars
Object Code Description 2014 2015
State Revenue
3010 Motor Fuel Lubricants Sales Tax $43,275 $44,034
3014 Motor Vehicle Registration Fees $1,341,237 $1,388,127
3018 Special Vehicle Permits Fees $107,871 $110,273
3752 Sale of  Publications/Advertising $6,570 $6,750
3767 Supplies/Equipment/Services – Federal/Other $160,000 $160,000
3851 Interest on State Deposits/Investments, General, Non-Program $14,034 $9,908
3901 Motor Fuel Taxes Allocations $2,372,743 $2,381,537
Severance Taxes Allocations* $0 $1,383,457
Other Revenue $88,911 $91,810
Total State Revenue $4,134,641 $5,575,896
Federal Income
3001 Federal Receipts Matched–Transportation Programs $3,427,145 $4,192,822
3701 Federal Receipts Not Matched–Other Programs $35,000 $35,000
Total Federal Income $3,462,145 $4,227,822
Total State Highway Fund Revenue $7,596,786 $9,803,718

* Assumes November 2014 voter approval of SJR 1, 83rd Legislature, 3rd Called Session.
Note: Totals may not sum because of rounding.
SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

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

Thousands of Dollars
2012 Actual 2013 Actual 2014 Estimated 2015 Estimated
Tax Collections
Sales Taxes  $24,100,152 $25,842,158 $26,754,780 $27,638,460
Motor Vehicle Sales and Rental Taxes $3,529,032 $3,843,891 $4,047,104 $4,099,678
Motor Fuel Taxes $858,326 $855,430 $870,357 $873,190
Franchise Tax $2,707,761 $2,793,648 $2,825,240 $2,871,419
Insurance Taxes $1,495,155 $1,763,205 $1,722,302 $1,740,593
Natural Gas Production Tax $1,534,630 $1,495,203 $1,559,598 $1,434,702
Cigarette and Tobacco Taxes $564,812 $619,539 $569,423 $608,646
Alcoholic Beverage Taxes $929,700 $976,894 $1,007,737 $1,049,684
Oil Production and Regulation Taxes $2,103,268 $2,990,890 $3,262,777 $3,237,061
Inheritance Tax -$484 -$10,293 $0 $0
Utility Taxes $450,907 $434,871 $427,166 $419,682
Hotel Occupancy Tax $401,411 $441,132 $462,124 $474,769
Other Taxes $157,851 $150,175 $152,631 $146,461
Total Tax Collections $38,832,523 $42,196,744 $43,661,239 $44,594,345
Revenue By Source
Tax Collections $38,832,523 $42,196,744 $43,661,239 $44,594,345
Licenses, Fees, Fines, and Penalties $1,217,355 $1,153,556 $1,328,477 $1,317,093
Interest and Investment Income $984,953 $1,308,358 $833,490 $831,088
Lottery Proceeds $1,096,490 $1,032,635 $1,035,518 $1,039,775
Sales of Goods and Services $115,204 $111,524 $117,314 $117,314
Settlement of Claims  $549,647 $590,890 $529,158 $521,510
Land Income $25,548 $41,710 $14,055 $14,055
Contributions to Employee Benefits $125 $87 $112 $107
Other Revenue Sources $2,057,659 $2,070,388 $1,713,024 $1,772,911
Total Net Revenue $44,879,503 $48,505,892 $49,232,387 $50,208,198

Note: Totals may not sum because of rounding.
SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

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

Tax Collections
2012 Actual 2013 Actual 2014 Estimated 2015 Estimated
Sales Taxes  12.6% 7.2% 3.5% 3.3%
Motor Vehicle Sales and Rental Taxes 19.5% 8.9% 5.3% 1.3%
Motor Fuel Taxes 3.6% -0.3% 1.7% 0.3%
Franchise Tax 1.1% 3.2% 1.1% 1.6%
Insurance Taxes 10.9% 17.9% -2.3% 1.1%
Natural Gas Production Tax 38.3% -2.6% 4.3% -8.0%
Cigarette and Tobacco Taxes -6.8% 9.7% -8.1% 6.9%
Alcoholic Beverage Taxes 7.8% 5.1% 3.2% 4.2%
Oil Production and Regulation Taxes 42.8% 42.2% 9.1% -0.8%
Inheritance Tax -126.8% 2028.7% -100.0% 0.0%
Utility Taxes -1.5% -3.6% -1.8% -1.8%
Hotel Occupancy Tax 15.1% 9.9% 4.8% 2.7%
Other Taxes 38.3% -4.9% 1.6% -4.0%
Total Tax Collections 13.6% 8.7% 3.5% 2.1%
Revenue By Source
Tax Collections 13.6% 8.7% 3.5% 2.1%
Licenses, Fees, Fines, and Penalties 3.0% -5.2% 15.2% -0.9%
Interest and Investment Income -11.5% 32.8% -36.3% -0.3%
Lottery Proceeds 13.8% -5.8% 0.3% 0.4%
Sales of Goods and Services 5.8% -3.2% 5.2% 0.0%
Settlement of Claims  -5.1% 7.5% -10.4% -1.4%
Land Income 139.0% 63.3% -66.3% 0.0%
Contributions to Employee Benefits -20.8% -30.8% 29.4% -4.5%
Other Revenue Sources 26.4% 0.6% -17.3% 3.5%
Total Net Revenue 12.9% 8.1% 1.5% 2.0%

SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

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

Thousands of Dollars
Tax Collections
2010-11 Actual 2012-13 Actual 2014-15 Estimated
Sales Taxes  $40,960,576 $49,942,310 $54,393,240
Motor Vehicle Sales and Rental Taxes $5,574,736 $7,372,923 $8,146,782
Motor Fuel Taxes $1,643,836 $1,713,757 $1,743,547
Franchise Tax $5,326,176 $5,501,409 $5,696,659
Insurance Taxes $2,670,769 $3,258,360 $3,462,895
Natural Gas Production Tax $1,835,256 $3,029,833 $2,994,300
Cigarette and Tobacco Taxes $1,179,675 $1,184,352 $1,178,069
Alcoholic Beverage Taxes $1,671,266 $1,906,594 $2,057,421
Oil Production and Regulation Taxes $2,481,511 $5,094,158 $6,499,838
Inheritance Tax $1,888 ($10,777) $0
Utility Taxes $936,465 $885,778 $846,848
Hotel Occupancy Tax $679,606 $842,543 $936,893
Other Taxes $174,191 $308,026 $299,092
Total Tax Collections $65,135,951 $81,029,266 $88,255,584

Thousands of Dollars
Revenue By Source
2010-11 Actual 2012-13 Actual 2014-15 Estimated
Tax Collections $65,135,951 $81,029,266 $88,255,584
Licenses, Fees, Fines, and Penalties $2,359,520 $2,370,911 $2,645,570
Interest and Investment Income $1,140,895 $2,293,311 $1,664,578
Lottery Proceeds $1,963,607 $2,129,125 $2,075,293
Sales of Goods and Services $217,970 $226,728 $234,628
Settlement of Claims  $1,128,703 $1,140,538 $1,050,668
Land Income $18,844 $67,259 $28,110
Contributions to Employee Benefits $327 $212 $219
Other Revenue Sources $3,171,873 $4,128,047 $3,485,935
Total Net Revenue $75,137,690 $93,385,395 $99,440,585

Note: Totals may not sum because of rounding.
SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

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

Tax Collections
2010-11 Actual 2012-13 Actual 2014-15 Estimated
Sales Taxes  -3.5% 21.9% 8.9%
Motor Vehicle Sales and Rental Taxes -5.3% 32.3% 10.5%
Motor Fuel Taxes 0.7% 4.3% 1.7%
Franchise Tax -5.8% 3.3% 3.5%
Insurance Taxes -1.3% 22.0% 6.3%
Natural Gas Production Tax -55.2% 65.1% -1.2%
Cigarette and Tobacco Taxes 5.9% 0.4% -0.5%
Alcoholic Beverage Taxes 5.7% 14.1% 7.9%
Oil Production and Regulation Taxes 6.9% 105.3% 27.6%
Inheritance Tax -75.1% -670.8% -100.0%
Utility Taxes -8.4% -5.4% -4.4%
Hotel Occupancy Tax -4.9% 24.0% 11.2%
Other Taxes 12.1% 76.8% -2.9%
Total Tax Collections -6.1% 24.4% 8.9%

Revenue By Source
2010-11 Actual 2012-13 Actual 2014-15 Estimated
Tax Collections -6.1% 24.4% 8.9%
Licenses, Fees, Fines, and Penalties -12.5% 0.5% 11.6%
Interest and Investment Income -29.0% 101.0% -27.4%
Lottery Proceeds -1.0% 8.4% -2.5%
Sales of Goods and Services 1.5% 4.0% 3.5%
Settlement of Claims  2.4% 1.0% -7.9%
Land Income -9.2% 256.9% -58.2%
Contributions to Employee Benefits -97.9% -35.3% 3.5%
Other Revenue Sources 18.7% 30.1% -15.6%
Total Net Revenue -5.7% 24.3% 6.5%

SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

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

Thousands of Dollars
Tax Collections
2012 Actual 2013 Actual 2014 Estimated 2015 Estimated
Sales Taxes $24,191,241 $25,943,807 $26,840,354 $27,724,696
Motor Vehicle Sales and Rental Taxes $3,559,231 $3,878,380 $4,084,004 $4,137,821
Motor Fuel Taxes $3,169,240 $3,221,502 $3,243,100 $3,254,727
Franchise Tax $4,564,731 $4,798,699 $4,666,571 $4,628,713
Insurance Taxes $1,496,251 $1,764,153 $1,723,659 $1,741,950
Natural Gas Production Tax $1,534,630 $1,495,203 $1,559,598 $1,434,702
Cigarette and Tobacco Taxes $1,428,103 $1,598,089 $1,399,301 $1,506,736
Alcoholic Beverage Taxes $929,700 $976,894 $1,007,737 $1,049,684
Oil Production and Regulation Taxes $2,103,268 $2,990,890 $3,262,777 $3,237,061
Inheritance Tax ($484) ($10,293) $0 $0
Utility Taxes $450,907 $434,871 $427,166 $419,682
Hotel Occupancy Tax $401,411 $441,132 $462,124 $474,769
Other Taxes $250,889 $247,719 $237,001 $230,831
Total Tax Collections $44,079,119 $47,781,046 $48,913,392 $49,841,372

Thousands of Dollars
Revenue By Source
2012 Actual 2013 Actual 2014 Estimated 2015 Estimated
Tax Collections $44,079,119 $47,781,046 $48,913,392 $49,841,372
Federal Income $32,922,040 $32,530,326 $35,902,617 $38,013,459
Licenses, Fees, Fines, and Penalties $7,595,067 $7,919,649 $8,293,902 $8,169,216
Interest and Investment Income $1,098,905 $1,182,874 $1,084,043 $1,098,061
Lottery Proceeds $1,830,916 $1,893,285 $1,573,034 $1,579,499
Sales of Goods and Services $362,749 $225,926 $380,932 $380,953
Settlement of Claims  $559,832 $609,961 $538,524 $530,870
Land Income $1,372,264 $1,325,665 $1,174,006 $1,199,905
Contributions to Employee Benefits $126 $87 $112 $107
Other Revenue Sources $4,820,035 $5,567,563 $4,649,762 $4,828,950
Total Net Revenue $94,641,053 $99,036,382 $102,510,324 $105,642,392

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: Susan Combs, 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
2012 Actual 2013 Actual 2014 Estimated 2015 Estimated
Sales Taxes  12.6% 7.2% 3.5% 3.3%
Motor Vehicle Sales and Rental Taxes 19.5% 9.0% 5.3% 1.3%
Motor Fuel Taxes 2.1% 1.6% 0.7% 0.4%
Franchise Tax 16.1% 5.1% -2.8% -0.8%
Insurance Taxes 10.9% 17.9% -2.3% 1.1%
Natural Gas Production Tax 38.3% -2.6% 4.3% -8.0%
Cigarette and Tobacco Taxes -8.4% 11.9% -12.4% 7.7%
Alcoholic Beverage Taxes 7.8% 5.1% 3.2% 4.2%
Oil Production and Regulation Taxes 42.8% 42.2% 9.1% -0.8%
Inheritance Tax -126.8% 2028.7% -100.0% 0.0%
Utility Taxes -1.5% -3.6% -1.8% -1.8%
Hotel Occupancy Tax 15.1% 9.9% 4.8% 2.7%
Other Taxes 24.7% -1.3% -4.3% -2.6%
Total Tax Collections 13.4% 8.4% 2.4% 1.9%

Revenue By Source
2012 Actual 2013 Actual 2014 Estimated 2015 Estimated
Tax Collections 13.4% 8.4% 2.4% 1.9%
Federal Income -14.3% -1.2% 10.4% 5.9%
Licenses, Fees, Fines, and Penalties -3.6% 4.3% 4.7% -1.5%
Interest and Investment Income 6.2% 7.6% -8.4% 1.3%
Lottery Proceeds 9.3% 3.4% -16.9% 0.4%
Sales of Goods and Services 28.1% -37.7% 68.6% 0.0%
Settlement of Claims  -4.8% 9.0% -11.7% -1.4%
Land Income -6.1% -3.4% -11.4% 2.2%
Contributions to Employee Benefits -19.9% -31.6% 29.4% -4.5%
Other Revenue Sources 18.6% 15.5% -16.5% 3.9%
Total Net Revenue 0.4% 4.6% 3.5% 3.1%

SOURCE: Susan Combs, Texas Comptroller of Public Accounts.

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

Thousands of Dollars
Tax Collections
2010-11 Actual 2012-13 Actual 2014-15 Estimated
Sales Taxes  $41,109,289 $50,135,048 $54,565,050
Motor Vehicle Sales and Rental Taxes $5,607,802 $7,437,611 $8,221,825
Motor Fuel Taxes $6,146,173 $6,390,742 $6,497,827
Franchise Tax $7,788,980 $9,363,430 $9,295,284
Insurance Taxes $2,674,345 $3,260,405 $3,465,609
Natural Gas Production Tax $1,835,256 $3,029,833 $2,994,300
Cigarette and Tobacco Taxes $2,948,271 $3,026,192 $2,906,037
Alcoholic Beverage Taxes $1,671,266 $1,906,594 $2,057,421
Oil Production and Regulation Taxes $2,481,511 $5,094,158 $6,499,838
Inheritance Tax $1,888 ($10,777) $0
Utility Taxes $936,465 $885,778 $846,848
Hotel Occupancy Tax $679,606 $842,543 $936,893
Other Taxes  $344,226  $498,608  $467,832
Total Tax Collections $74,225,077 $91,860,164 $98,754,764

Thousands of Dollars
Revenue By Source
2010-11 Actual 2012-13 Actual 2014-15 Estimated
Tax Collections $74,225,077 $91,860,164 $98,754,764
Federal Income $75,287,103 $65,452,366 $73,916,076
Licenses, Fees, Fines, and Penalties $14,739,502 $15,514,717 $16,463,118
Interest and Investment Income $2,093,185 $2,281,779 $2,182,104
Lottery Proceeds $3,309,399 $3,724,201 $3,152,533
Sales of Goods and Services $691,144 $588,675 $761,885
Settlement of Claims  $1,145,238 $1,169,793 $1,069,394
Land Income $2,222,403 $2,697,929 $2,373,911
Contributions to Employee Benefits $327 $213 $219
Other Revenue Sources $7,914,672 $10,387,598 $9,478,712
Total Net Revenue $181,628,048 $193,677,435 $208,152,716

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: Susan Combs, Texas Comptroller of Public Accounts.

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

2010-11 Actual 2012-13 Actual 2014-15 Estimated
Tax Collections
Sales Taxes  -3.5% 22.0% 8.8%
Motor Vehicle Sales and Rental Taxes -5.6% 32.6% 10.5%
Motor Fuel Taxes 0.2% 4.0% 1.7%
Franchise Tax -10.5% 20.2% -0.7%
Insurance Taxes -1.2% 21.9% 6.3%
Natural Gas Production Tax -55.2% 65.1% -1.2%
Cigarette and Tobacco Taxes -1.8% 2.6% -4.0%
Alcoholic Beverage Taxes 5.7% 14.1% 7.9%
Oil Production and Regulation Taxes 6.9% 105.3% 27.6%
Inheritance Tax -75.1% -670.8% -100.0%
Utility Taxes -8.4% -5.4% -4.4%
Hotel Occupancy Tax -4.9% 24.0% 11.2%
Other Taxes 3.4% 44.8% -6.2%
Total Tax Collections -6.3% 23.8% 7.5%
Revenue By Source
Tax Collections -6.3% 23.8% 7.5%
Federal Income 31.9% -13.1% 12.9%
Licenses, Fees, Fines, and Penalties -15.4% 5.3% 6.1%
Interest and Investment Income -42.7% 9.0% -4.4%
Lottery Proceeds 4.1% 12.5% -15.4%
Sales of Goods and Services -25.2% -14.8% 29.4%
Settlement of Claims  2.9% 2.1% -8.6%
Land Income 20.9% 21.4% -12.0%
Contributions to Employee Benefits -97.9% -34.9% 2.8%
Other Revenue Sources 15.7% 31.2% -8.7%
Total Net Revenue 6.0% 6.6% 7.5%

SOURCE: Susan Combs, Texas Comptroller of Public Accounts.