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Certification Revenue Estimate 2018-19, Revised July 2018Tables 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	$131,355
General Revenue-Related Revenue**	$56,989,995	$56,988,887
Adjustment to Dedicated Account Balances	$1,048,835	$187,773
Total Revenue and Beginning Fund Balances	$58,922,268	$57,308,014
Probable Disbursements and Other Adjustments
Disbursements for Foundation School Programs	$17,926,504	$17,161,367
State Technology and Instructional Materials Disbursements	$1,088,840	$10,000
Other Probable Disbursements	$37,034,596	$34,273,199
Reserve for Transfers to the Economic Stabilization and State Highway Funds	$2,740,975	$3,188,537
Total Probable Disbursements and Other Adjustments	$58,790,914	$54,633,102
Estimated Ending Certification Balance, August 31	$131,355	$2,674,912
Appropriation Authority
Prior-Year Authority	$2,811,631
Current-Year Authority	$56,049,939
Total Appropriation Authority	$58,861,570

* Excludes constitutionally restricted accounts, dedicated lottery proceeds, and oil overcharge balances.

** 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.

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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 Instructional Materials Fund Balance	$168,959	$236,617
Total Beginning Fund Balances	$8,341,600	$883,438
Revenue
General Revenue Fund	$98,294,585	$108,279,085
Available School Fund	$2,114,711	$2,776,872
State Technology Instructional Materials Fund	$7,057	$7,600
Foundation School Account	$2,652,029	$2,915,325
Total Revenue	$103,068,381	$113,978,882
Other Adjustments
Change in General Revenue-Dedicated Account Balances	($525,701)	$1,236,608
Reserve for Transfers to the Economic Stabilization and State Highway Funds	($2,347,859)	($5,929,511)
Total Other Adjustments	($2,873,560)	($4,692,903)
Total General Revenue-Related Revenue and Balances	$108,536,421	$110,169,417

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

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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	$309,706	$325,133
3007	Gasoline Tax	$2,734,547	$2,794,025
3008	Diesel Fuel Tax	$912,380	$950,554
3016	Motor Vehicle Sales and Use Tax–Seller Financed Motor Vehicles	$152,482	$143,724
3024	Driver's License Point Surcharges	$71,146	$71,146
3027	Driver Record Information Fees	$2,549	$2,677
3102	Limited Sales and Use Tax	$31,544,600	$33,321,400
3111	Boat and Boat Motor Sales and Use Tax	$68,834	$73,239
3114	Escheated Estates	$628,326	$637,084
3130	Franchise/Business Margins Tax	$2,829,812	$2,995,676
3139	Hotel Occupancy Tax	$593,546	$590,382
3175	Professional Fees	$64,239	$63,971
3186	Securities Fees	$147,507	$136,744
3201	Insurance Premium Taxes	$2,354,376	$2,495,736
3219	Insurance Maintenance Tax–Workers' Compensation Division and OICE	$57,353	$55,632
3230	Public Utility Gross Receipts Assessment	$52,700	$53,800
3233	Gas, Electric and Water Utility Tax	$376,500	$384,000
3250	Mixed Beverage Gross Receipts Tax	$474,100	$502,400
3251	Mixed Beverage Sales Tax	$574,300	$608,700
3253	Liquor Tax	$95,760	$97,220
3258	Beer Tax	$104,395	$104,395
3275	Cigarette Tax	$349,900	$385,000
3278	Cigar and Tobacco Products Tax	$215,724	$218,625
3290	Oil Production Tax	$3,392,815	$3,919,820
3291	Natural Gas Production Tax	$1,393,466	$1,463,210
3849	Tobacco Suit Settlement Receipts	$448,244	$429,400
3854	Interest Other - General, Non-Program	$1,947	$2,239
3950	Allocations to General Revenue from Special Funds	$42,332	$39,889
3952	Allocation of Uncompensated Care and Disproportionate Share Revenues	$229,404	$219,343
	Other General Revenue Fund Revenue	$3,133,336	$3,115,188
	Less: Motor Fuel Taxes Allocation to State Highway Fund	($2,667,754)	($2,738,063)
	Less: Sales Taxes Allocation to State Highway Fund	($862,100)	($3,888,400)
	Subtotal, General Revenue Fund	$54,306,538	$53,972,547
3851	Interest on State Deposits/Investments, General Non-Program	$2,018	$2,854
3910	Allocation from Permanent School Fund to Available School Fund	$1,236,000	$1,536,000
3922	State Gain from Lottery Proceeds	$1,381,187	$1,401,905
	Other School Funds Revenue	$64,252	$75,581
	Subtotal, School Funds	$2,683,457	$3,016,340
	Total Estimated Net General Revenue-Related Funds	$56,989,995	$56,988,887

* 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.

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

Thousands of Dollars

Account Number	Account	2018	2019
9	Game, Fish, and Water Safety	$142,488	$145,022
27	Coastal Protection	$15,387	$17,264
64	State Parks	$64,841	$56,623
151	Clean Air	$109,756	$110,733
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	$18,315	$17,454
469	Compensation to Victims of Crime	$71,977	$69,536
549	Waste Management	$33,534	$33,536
550	Hazardous and Solid Waste Remediation Fees	$27,882	$27,867
655	Petroleum Storage Tank Remediation	$16,398	$16,837
5000	Solid Waste Disposal Fees	$9,993	$9,993
5007	Commission on State Emergency Communications	$19,850	$19,850
5025	Lottery*	$451,388	$479,278
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	$30,193	$28,969
5080	Quality Assurance	$67,198	$67,198
5094	Operating Permit Fees	$39,500	$39,500
5111	Designated Trauma Facility and EMS	$110,596	$109,272
5155	Oil and Gas Regulation and Cleanup	$77,137	$79,766
	Other Accounts	$1,021,812	$967,194
Total Estimated General Revenue-Dedicated Accounts		$3,214,768	$3,194,712

* 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.

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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*	$26,668,175	$28,961,111
6	State Highway Fund	$4,119,413	$5,323,135
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	$798,643	$1,300,000
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	$3,195,989	$3,254,158
171	Federal School Lunch Account	$1,960,872	$2,066,693
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	$232,956	$232,956
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	$1,213,164	$1,633,992
5091	Office of Rural Community Affairs Federal Account	$62,791	$62,791
	Other Funds and Accounts	$172,067	$175,748
Total Estimated Federal Income		$39,649,485	$44,271,751

* 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 July 1, 2018.

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

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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	$5,520,355	$8,670,057
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	$1,591,832	$1,721,369
365	Texas Mobility Fund	$467,135	$474,044
573	Judicial Fund	$85,097	$85,097
	Disproportionate Share Revenue/State and Local Hospitals	$4,877,828	$4,797,947
	Appropriated Receipts	$538,634	$518,902
	Other Funds	$3,185,126	$3,121,842
Total Estimated Other Funds Revenue		$19,222,841	$22,838,282

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.

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

Thousands of Dollars

Source	2018	2019
General Revenue-Related	$56,989,995	$56,988,887
General Revenue-Dedicated	$3,214,768	$3,194,712
Federal Income	$39,649,485	$44,271,751
Other Funds	$19,222,841	$22,838,282
Total Estimated All Funds Revenue	$119,077,089	$127,293,632

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.

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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	$895,412	$918,898
State Highway Fund–Motor Fuel Taxes	$2,667,754	$2,738,063
State Highway Fund–Severance Taxes	$734,418	$1,370,487
State Highway Fund–Sales Taxes	$862,100	$3,888,400
County and Road District Highway Fund	$7,300	$7,300
Economic Stabilization Fund	$734,418	$1,370,487
Teacher Retirement System Trust Fund (excl. health insurance)	$1,953,370	$2,020,728
Total Allocations and Transfers to Other Funds	$7,854,772	$12,314,364
Allocations and Transfers to GR Dedicated Accounts
Motor Fuel Allocation to Parks and Wildlife	$19,476	$19,871
Motor Fuel Enforcement Allocation	$33,090	$33,995
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	$1,929,718	$2,126,854
Hotel Occupancy Tax – Economic Development	$49,462	$49,198
Texas Department of Insurance Operating Account	$149,887	$144,166
Rural Volunteer Fire Department Insurance Account - Sales Tax	$1,940	$2,040
Total Allocations and Transfers to General Revenue Dedicated Accounts	$2,331,788	$2,523,505
Total Allocations and Transfers from General Revenue	$10,186,560	$14,837,868

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Details of the Economic Stabilization Fund: Cash Basis Reporting

Thousands of Dollars

	2018	2019
Total Beginning Balance*	$10,297,249	$10,455,265
Transfers, Interest and Investment Income
Oil Production Tax Transfer	$590,798	$1,072,854
Natural Gas Production Tax Transfer	$143,620	$297,634
Unencumbered Balance Transfer	$0	$0
Interest Income	$135,908	$204,957
Investment Income	$25,299	$71,209
Total Transfers and Interest Income	$895,625	$1,646,653
Appropriations	$737,609	$251,300
Total Ending Balance of ESF	$10,455,265	$11,850,618

* 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 July 1, 2018.

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

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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	$284,588
State Technology and Instructional Materials Fund	$236,617	$0
Total Beginning Cash Balances	$265,739	$284,588

Estimated Revenue

Thousands of Dollars

Source	2018	2019
Available School Fund
Total Return Allocation from Permanent School Fund	$1,236,000	$1,536,000
Interest on State Deposits/Investments, General, Non-Program	$2,018	$2,854
Allocation from General Revenue Fund	$ 895,412	$ 918,898
Total Estimated Available School Fund Revenues	$2,133,430	$2,457,752
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	$2,402,704	$2,746,405

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	$284,588	$317,191

* Represents only state revenue.

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

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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	$1,027,006	$2,416,943
Foundation School Account–Opening Balance	$30,458	$0
Foundation School Account–Occupation Taxes	$1,929,718	$2,126,854
Foundation School Account–Lottery Proceeds	$1,381,187	$1,401,905
General Revenue	$13,458,134	$11,315,665
Property Tax Relief Fund	$1,591,832	$1,721,369
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	$791,594	$844,934
3275	Cigarette Tax	$756,800	$832,700
3278	Cigars and Tobacco Products Tax	$17,837	$18,485
3851	Interest on State Deposits/Investments, General, Non-Program	$913	$1,011
	Total Revenue	$1,591,832	$1,721,369
Net Transfers		$0	$0
Appropriations		$1,591,832	$1,721,369
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.

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Table A-11: Sources of State Highway Fund Revenue

Thousands of Dollars

Object Code	Description	2018	2019
3010	Motor Fuel Lubricants Sales Tax	$46,200	$46,700
3014	Motor Vehicle Registration Fees	$1,506,896	$1,530,306
3018	Special Vehicle Permits Fees	$123,834	$123,834
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 Allocation	$2,667,754	$2,738,063
3969	Severance Taxes Allocation	$734,418	$1,370,487
3925	Sales Taxes Allocation	$862,100	$3,888,400
	Other Revenue	$207,996	$214,265
	Total State Revenue	$6,254,773	$10,040,544
Federal Income
3001	Federal Receipts Matched–Transportation Programs	$4,119,413	$5,323,135
3701	Federal Receipts Not Matched–Other Programs	$0	$0
	Total Federal Income	$4,119,413	$5,323,135
Total State Highway Fund Revenue		$10,374,186	$15,363,679

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

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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	$30,751,334	$29,506,239
Motor Vehicle Sales and Rental Taxes	$4,576,834	$4,494,832	$4,967,618	$4,892,859
Motor Fuel Taxes	$932,947	$953,626	$984,864	$1,012,548
Franchise Tax	$2,845,291	$2,731,479	$2,829,812	$2,995,676
Oil Production Tax	$1,704,283	$2,107,335	$3,392,818	$3,919,820
Insurance Taxes	$2,225,586	$2,374,997	$2,505,809	$2,640,986
Cigarette and Tobacco Taxes	$561,916	$624,893	$565,624	$603,625
Natural Gas Production Tax	$578,799	$982,763	$1,393,466	$1,463,210
Alcoholic Beverages Taxes	$1,182,549	$1,217,711	$1,279,225	$1,344,545
Hotel Occupancy Tax	$521,153	$530,716	$593,546	$590,382
Utility Taxes	$434,965	$439,065	$453,400	$462,400
Other Taxes	$79,219	$98,736	$202,239	$244,927
Total Tax Collections	$43,780,105	$45,352,873	$49,919,755	$49,677,217

Revenue By Source

Thousands of Dollars

Source	2016 Actual	2017 Actual	2018 Estimated	2019 Estimated
Tax Collections	$43,780,105	$45,352,873	$49,919,755	$49,677,217
Licenses, Fees, Fines, and Penalties	$1,477,308	$1,404,234	$1,365,206	$1,351,108
State Health Service Fees and Rebates	$1,416,853	$1,235,619	$1,455,388	$1,387,590
Net Lottery Proceeds	$1,304,014	$1,201,338	$1,381,187	$1,401,905
Land Income	$14,401	$14,637	$14,075	$13,964
Interest and Investment Income	$1,107,261	$1,061,359	$1,220,473	$1,519,931
Settlements of Claims	$594,496	$504,332	$484,239	$472,062
Escheated Estates	$548,298	$978,911	$628,326	$637,084
Sales of Goods and Services	$122,613	$122,958	$122,979	$122,979
Other Revenue	$418,057	$408,717	$398,367	$405,047
Total Net Revenue	$50,783,404	$52,284,977	$56,989,995	$56,988,887

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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%	6.8%	(4.0%)
Motor Vehicle Sales and Rental Taxes	2.3%	(1.8%)	10.5%	(1.5%)
Motor Fuel Taxes	0.9%	2.2%	3.3%	2.8%
Franchise Tax	(1.0%)	(4.0%)	3.6%	5.9%
Oil Production Tax	(40.8%)	23.6%	61.0%	15.5%
Insurance Taxes	8.6%	6.7%	5.5%	5.4%
Cigarette and Tobacco Taxes	(2.0%)	11.2%	(9.5%)	6.7%
Natural Gas Production Tax	(54.8%)	69.8%	41.8%	5.0%
Alcoholic Beverages Taxes	3.8%	3.0%	5.1%	5.1%
Hotel Occupancy Tax	(0.9%)	1.8%	11.8%	(0.5%)
Utility Taxes	(9.5%)	0.9%	3.3%	2.0%
Other Taxes	(51.6%)	24.6%	104.8%	21.1%
Total Tax Collections	(5.1%)	3.6%	10.1%	(0.5%)

Revenue by Source

Source	2016 Actual	2017 Actual	2018 Estimated	2019 Estimated
Tax Collections	(5.1%)	3.6%	10.1%	(0.5%)
Licenses, Fees, Fines, and Penalties	(8.2%)	(4.9%)	(2.8%)	(1.0%)
State Health Service Fees and Rebates	18.9%	(12.8%)	17.8%	(4.7%)
Net Lottery Proceeds	13.1%	(7.9%)	15.0%	1.5%
Land Income	(60.9%)	1.6%	(3.8%)	(0.8%)
Interest and Investment Income	26.8%	(4.1%)	15.0%	24.5%
Settlements of Claims%	14.4%	(15.2%)	(4.0%)	(2.5%)
Escheated Estates	(0.0%)	78.5%	(35.8%)	1.4%
Sales of Goods and Services	(1.7%)	0.3%	0.0%	0.0%
Other Revenue%	(4.3%)	(2.2%)	(2.5%)	1.7%
Total Net Revenue	(3.5%)	3.0%	9.0%	(0.0%)

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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	$60,257,573
Motor Vehicle Sales and Rental Taxes	$8,647,701	$9,071,666	$9,860,477
Motor Fuel Taxes	$1,818,452	$1,886,573	$1,997,412
Franchise Tax	$5,699,631	$5,576,770	$5,825,488
Oil Production Tax	$6,753,126	$3,811,618	$7,312,638
Insurance Taxes	$3,995,696	$4,600,582	$5,146,795
Cigarette and Tobacco Taxes	$1,142,973	$1,186,809	$1,169,249
Natural Gas Production Tax	$3,179,991	$1,561,562	$2,856,676
Alcoholic Beverages Taxes	$2,192,007	$2,400,259	$2,623,770
Hotel Occupancy Tax	$1,011,204	$1,051,868	$1,183,928
Utility Taxes	$958,954	$874,030	$915,800
Other Taxes	$331,891	$177,955	$447,166
Total Tax Collections	$91,793,140	$89,132,977	$99,596,972

Revenue by Source

Thousands of Dollars

Source	2014-15 Actual	2016-17 Actual	2018-19 Estimated
Tax Collections	$91,793,140	$89,132,977	$99,596,972
Licenses, Fees, Fines, and Penalties	$3,103,571	$2,881,542	$2,716,314
State Health Service Fees and Rebates	$2,075,527	$2,652,472	$2,842,978
Net Lottery Proceeds	$2,302,842	$2,505,352	$2,783,092
Land Income	$81,367	$29,038	$28,039
Interest and Investment Income	$1,730,706	$2,168,619	$2,740,404
Settlements of Claims	$1,077,099	$1,098,828	$956,301
Escheated Estates	$1,008,543	$1,527,208	$1,265,410
Sales of Goods and Services	$243,446	$245,571	$245,958
Other Revenue	$867,866	$826,774	$803,414
Total Net Revenue	$104,284,106	$103,068,381	$113,978,882

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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%	5.8%
Motor Vehicle Sales and Rental Taxes	17.3%	4.9%	8.7%
Motor Fuel Taxes	6.1%	3.7%	5.9%
Franchise Tax	3.6%	(2.2%)	4.5%
Oil Production Tax	32.6%	(43.6%)	91.9%
Insurance Taxes	22.6%	15.1%	11.9%
Cigarette and Tobacco Taxes	(3.5%)	3.8%	(1.5%)
Natural Gas Production Tax	5.0%	(50.9%)	82.9%
Alcoholic Beverages Taxes	15.0%	9.5%	9.3%
Hotel Occupancy Tax	20.0%	4.0%	12.6%
Utility Taxes	8.3%	(8.9%)	4.8%
Other Taxes	11.7%	(46.4%)	151.3%
Total Tax Collections	13.3%	(2.9%)	11.7%

Revenue by Source

Source	2014-15 Actual	2016-17 Actual	2018-19 Estimated
Tax Collections	13.3%	(2.9%)	11.7%
Licenses, Fees, Fines, and Penalties	30.9%	(7.2%)	(5.7%)
State Health Service Fees and Rebates	14.5%	27.8%	7.2%
Net Lottery Proceeds	8.2%	8.8%	11.1%
Land Income	21.0%	(64.3%)	(3.4%)
Interest and Investment Income	(24.5%)	25.3%	26.4%
Settlements of Claims	(5.6%)	2.0%	(13.0%)
Escheated Estates	(21.3%)	51.4%	(17.1%)
Sales of Goods and Services	7.4%	0.9%	0.2%
Other Revenue	(16.1%)	(4.7%)	(2.8%)
Total Net Revenue	11.7%	(1.2%)	10.6%

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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	$31,724,257	$33,506,194
Motor Vehicle Sales and Rental Taxes	$4,616,082	$4,532,349	$5,007,975	$4,932,767
Motor Fuel Taxes	$3,513,716	$3,583,734	$3,652,618	$3,750,611
Franchise Tax	$3,881,176	$3,242,219	$3,621,406	$3,840,610
Oil Production Tax	$1,704,283	$2,107,335	$3,392,818	$3,919,820
Insurance Taxes	$2,226,725	$2,376,092	$2,506,909	$2,642,097
Cigarette and Tobacco Taxes	$1,388,363	$1,522,828	$1,340,261	$1,454,810
Natural Gas Production Tax	$578,799	$982,763	$1,393,466	$1,463,210
Alcoholic Beverages Taxes	$1,182,549	$1,217,711	$1,279,225	$1,344,545
Hotel Occupancy Tax	$521,153	$530,716	$593,546	$590,382
Utility Taxes	$434,965	$439,065	$453,400	$462,400
Other Taxes	$182,616	$208,575	$314,764	$360,124
Total Tax Collections	$48,476,226	$49,643,422	$55,280,645	$58,267,570

Revenue by Source

Thousands of Dollars

Source	2016 Actual	2017 Actual	2018 Estimated	2019 Estimated
Tax Collections	$48,476,226	$49,643,422	$55,280,645	$58,267,570
Federal Income	$39,473,835	$38,365,630	$39,649,485	$44,271,751
Licenses, Fees, Fines, and Penalties	$6,127,554	$6,258,440	$6,340,747	$6,369,864
State Health Service Fees and Rebates	$8,070,559	$6,701,557	$7,915,588	$7,779,642
Net Lottery Proceeds	$2,219,965	$2,053,244	$2,233,531	$2,367,873
Land Income	$1,139,536	$1,694,066	$1,416,267	$1,403,951
Interest and Investment Income	$1,362,296	$1,691,192	$1,517,851	$1,695,378
Settlements of Claims	$651,974	$527,518	$511,769	$490,856
Escheated Estates	$548,298	$978,911	$628,326	$637,084
Sales of Goods and Services	$293,047	$308,230	$308,618	$309,330
Other Revenue	$2,917,581	$2,973,012	$3,274,262	$3,700,333
Total Net Revenue	$111,280,871	$111,195,221	$119,077,089	$127,293,632

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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%	9.8%	5.6%
Motor Vehicle Sales and Rental Taxes	2.3%	(1.8%)	10.5%	(1.5%)
Motor Fuel Taxes	2.0%	2.0%	1.9%	2.7%
Franchise Tax	(16.6%)	(16.5%)	11.7%	6.1%
Oil Production Tax	(40.8%)	23.6%	61.0%	15.5%
Insurance Taxes	8.7%	6.7%	5.5%	5.4%
Cigarette and Tobacco Taxes	(9.4%)	9.7%	(12.0%)	8.5%
Natural Gas Production Tax	(54.8%)	69.8%	41.8%	5.0%
Alcoholic Beverages Taxes	3.8%	3.0%	5.1%	5.1%
Hotel Occupancy Tax	(0.9%)	1.8%	11.8%	(0.5%)
Utility Taxes	(9.5%)	0.9%	3.3%	2.0%
Other Taxes	(32.1%)	14.2%	50.9%	14.4%
Total Tax Collections	(6.2%)	2.4%	11.4%	5.4%

Revenue by Source

Source	2016 Actual	2017 Actual	2018 Estimated	2019 Estimated
Tax Collections	(6.2%)	2.4%	11.4%	5.4%
Federal Income	7.6%	(2.8%)	3.3%	11.7%
Licenses, Fees, Fines, and Penalties	1.5%	2.1%	1.3%	0.5%
State Health Service Fees and Rebates	32.8%	(17.0%)	18.1%	(1.7%)
Net Lottery Proceeds	17.2%	(7.5%)	8.8%	6.0%
Land Income	(26.4%)	48.7%	(16.4%)	(0.9%)
Interest and Investment Income	(2.2%)	24.1%	(10.2%)	11.7%
Settlements of Claims	20.5%	(19.1%)	(3.0%)	(4.1%)
Escheated Estates	(0.0%)	78.5%	(35.8%)	1.4%
Sales of Goods and Services	(31.6%)	5.2%	0.1%	0.2%
Other Revenue	13.2%	1.9%	10.1%	13.0%
Total Net Revenue	1.7%	(0.1%)	7.1%	6.9%

Source: Glenn Hegar, Texas Comptroller of Public Accounts.

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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	$65,230,451
Motor Vehicle Sales and Rental Taxes	$8,724,139	$9,148,430	$9,940,742
Motor Fuel Taxes	$6,762,109	$7,097,450	$7,403,229
Franchise Tax	$9,388,548	$7,123,395	$7,462,016
Oil Production Tax	$6,753,126	$3,811,618	$7,312,638
Insurance Taxes	$3,997,326	$4,602,817	$5,149,006
Cigarette and Tobacco Taxes	$2,874,869	$2,911,191	$2,795,071
Natural Gas Production Tax	$3,179,991	$1,561,562	$2,856,676
Alcoholic Beverages Taxes	$2,192,007	$2,400,259	$2,623,770
Hotel Occupancy Tax	$1,011,204	$1,051,868	$1,183,928
Utility Taxes	$958,954	$874,030	$915,800
Other Taxes	$536,782	$391,191	$674,888
Total Tax Collections	$102,675,621	$98,119,648	$113,548,215

Revenue by Source

Thousands of Dollars

Source	2014-15 Actual	2016-17 Actual	2018-19 Estimated
Tax Collections	$102,675,621	$98,119,648	$113,548,215
Federal Income	$70,967,033	$77,839,465	$83,921,236
Licenses, Fees, Fines, and Penalties	$11,952,621	$12,385,993	$12,710,611
State Health Service Fees and Rebates	$10,655,980	$14,772,116	$15,695,230
Net Lottery Proceeds	$3,771,646	$4,273,209	$4,601,404
Land Income	$3,411,195	$2,833,603	$2,820,218
Interest and Investment Income	$2,856,732	$3,053,487	$3,213,229
Settlements of Claims	$1,116,273	$1,179,492	$1,002,625
Escheated Estates	$1,008,543	$1,527,208	$1,265,410
Sales of Goods and Services	$691,006	$601,277	$617,948
Other Revenue	$5,263,899	$5,890,593	$6,974,595
Total Net Revenue	$214,370,549	$222,476,092	$246,370,721

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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%	14.1%
Motor Vehicle Sales and Rental Taxes	17.3%	4.9%	8.7%
Motor Fuel Taxes	5.8%	5.0%	4.3%
Franchise Tax	0.3%	(24.1%)	4.8%
Oil Production Tax	32.6%	(43.6%)	91.9%
Insurance Taxes	22.6%	15.1%	11.9%
Cigarette and Tobacco Taxes	(5.0%)	1.3%	(4.0%)
Natural Gas Production Tax	5.0%	(50.9%)	82.9%
Alcoholic Beverages Taxes	15.0%	9.5%	9.3%
Hotel Occupancy Tax	20.0%	4.0%	12.6%
Utility Taxes	8.3%	(8.9%)	4.8%
Other Taxes	10.0%	(27.1%)	72.5%
Total Tax Collections	11.8%	(4.4%)	15.7%

Revenue by Source

Source	2014-15 Actual	2016-17 Actual	2018-19 Estimated
Tax Collections	11.8%	(4.4%)	15.7%
Federal Income	8.4%	9.7%	7.8%
Licenses, Fees, Fines, and Penalties	2.0%	3.6%	2.6%
State Health Service Fees and Rebates	40.4%	38.6%	6.2%
Net Lottery Proceeds	1.3%	13.3%	7.7%
Land Income	26.4%	(16.9%)	(0.5%)
Interest and Investment Income	25.2%	6.9%	5.2%
Settlements of Claims	(4.6%)	5.7%	(15.0%)
Escheated Estates	(21.3%)	51.4%	(17.1%)
Sales of Goods and Services	17.4%	(13.0%)	2.8%
Other Revenue	(1.0%)	11.9%	18.4%
Total Net Revenue	10.7%	3.8%	10.7%

Source: Glenn Hegar, Texas Comptroller of Public Accounts.