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Certification Revenue Estimate 2016-17

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

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

Thousands of Dollars
2016 2017
Revenue and Beginning Fund Balances
General Revenue-Related Adjusted Fund Balance* $8,341,600 $4,475,136
General Revenue-Related Revenue** $51,743,275 $54,023,469
Adjustment to Dedicated Account Balances ($853,902) ($272,364)
Total Revenue and Beginning Fund Balances $59,230,973 $58,226,241
Probable Disbursements and Other Adjustments
Disbursements for Foundation School Programs $17,871,761 $17,507,812
State Instructional Materials Disbursements $1,054,869 $0
Other Probable Disbursements $34,640,843 $35,146,381
Reserve for Transfers to the Economic Stabilization and State Highway Funds $1,188,365 $1,480,844
Total Probable Disbursements and Other Adjustments $54,755,837 $54,135,037
Estimated Ending Certification Balance, August 31 $4,475,136 $4,091,204
Appropriation Authority
Prior-Year Authority $2,494,953
Current-Year Authority $53,567,473
Total Appropriation Authority $56,062,426

* 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.

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

Thousands of Dollars
2014-15 2016-17
Beginning Fund Balances
Consolidated General Revenue Fund Adjusted Balance $5,344,770 $8,149,477
Available School Fund Balance $17,273 $23,165
State Instructional Materials Fund Balance $143,407 $168,959
Total Beginning Fund Balances $5,505,450 $8,341,600
Revenue
General Revenue Fund $100,180,537 $101,233,017
Available School Fund $1,678,184 $2,111,442
State Instructional Materials Fund $2,346 $6,029
Foundation School Account $2,423,039 $2,416,256
Total Revenue $104,284,106 $105,766,744
Other Adjustments
Change in General Revenue-Dedicated Account Balances ($381,546) ($1,126,266)
Reserve for Transfers to the Economic Stabilization and State Highway Funds ($5,749,496) ($2,669,209)
Total Other Adjustments ($6,131,041) ($3,795,474)
Total General Revenue-Related Revenue and Balances $103,658,514 $110,312,870

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

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

Thousands of Dollars
Object Code Description 2016 2017
General Revenue Fund
3004 Motor Vehicle Sales and Use Tax $4,285,072 $4,576,460
3005 Motor Vehicle Rental Tax $283,634 $290,970
3007 Gasoline Tax $2,617,318 $2,657,363
3008 Diesel Fuel Tax $879,069 $896,861
3016 Motor Vehicle Sales and Use Tax–Seller Financed $148,382 $150,608
3024 Driver's License Point Surcharges $76,368 $76,368
3027 Driver Record Information Fees $1,200 $1,200
3102 Limited Sales and Use Tax $29,084,700 $30,484,300
3110 Inheritance Tax $0 $0
3111 Boat and Boat Motor Sales and Use Tax $59,043 $61,949
3114 Escheated Estates $570,995 $593,232
3130 Franchise/Business Margins Tax $2,845,291 $2,854,866
3139 Hotel Occupancy Tax $550,300 $582,700
3175 Professional Fees $71,469 $72,321
3186 Securities Fees $98,582 $98,582
3201 Insurance Premium Taxes $2,023,263 $2,081,265
3219 Insurance Maintenance Tax-Workers' Compensation Division $57,488 $57,608
3230 Public Utility Gross Receipts Assessment $55,800 $56,400
3233 Gas, Electric and Water Utility Tax $403,700 $405,700
3250 Mixed Beverage Tax $439,402 $465,514
3251 Mixed Beverage Sales Tax $525,795 $557,041
3253 Liquor Tax $87,982 $92,008
3258 Beer Tax $103,007 $103,007
3275 Cigarette Tax $355,012 $388,730
3278 Cigars and Tobacco Products Tax $202,156 $202,167
3290 Oil Production Tax $1,844,774 $2,062,105
3291 Natural Gas Production Tax $871,360 $1,044,002
3849 Tobacco Suit Settlement Receipts $471,585 $470,651
3854 Interest–Other, General Non-Program $625 $781
3950 Allocations to General Revenue from Special Funds $0 $17,680
3952 Allocation of UC, UPL and Disproportionate Share Revenue $192,900 $192,200
Other General Revenue Fund Revenue $2,829,886 $2,760,497
Less: Tax Allocation to State Highway Fund ($2,558,220) ($2,600,057)
Subtotal, General Revenue Fund $49,477,938 $51,755,079
School Funds*
3851 Interest on State Deposits/Investments, General Non-Program $596 $678
3910 Allocation from Permanent School Fund to Available School Fund $1,055,084 $1,055,084
3922 State Gain from Lottery Proceeds $1,154,400 $1,156,592
Other School Funds Revenue $55,257 $56,036
Subtotal, School Funds $2,265,337 $2,268,390
Total Estimated Net General Revenue-Related Funds $51,743,275 $54,023,469

* Includes net revenue for the Available School Fund, the State 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 2016 2017
9 Game, Fish, and Water Safety   $134,416 $136,087
27 Coastal Protection   $14,205 $6,393
64 State Parks   $48,411 $48,150
151 Clean Air   $87,328 $89,037
153 Water Resource Management   $64,408 $64,464
225 University of Houston Current   $107,801 $107,801
226 University of Texas - Pan American Current   $27,030 $27,030
238 University of Texas at Dallas Current   $47,107 $48,046
242 Texas A&M University Current   $71,200 $71,200
244 University of Texas at Arlington Current   $55,083 $55,083
248 University of Texas at Austin Current   $91,900 $93,554
249 University of Texas at San Antonio Current   $49,362 $49,855
250 University of Texas at El Paso Current   $26,656 $27,189
255 Texas Tech University Current   $54,204 $55,273
258 University of North Texas Current   $53,041 $54,366
259 Sam Houston State University Current $23,302 $23,565
260 Texas State University - San Marcos Current   $51,649 $51,649
273 Federal Health & Health Lab Funding Excess Revenue $203,549 $203,549
421 Criminal Justice Planning   $22,543 $22,429
469 Compensation to Victims of Crime  $86,014 $85,771
549 Waste Management   $32,771 $32,814
550 Hazardous and Solid Waste Remediation Fee   $25,725 $25,729
655 Petroleum Tank Storage Remediation $15,721 $15,981
5000 Solid Waste Disposal Fees $9,491 $9,491
5007 Commission on Emergency Communications  $19,850 $19,850
5025 Lottery* $366,821 $367,516
5050 9-1-1 Service Fees  $48,500 $49,800
5064 Volunteer Fire Department Assistance $18,669 $18,663
5071 Emissions Reduction Plan**   $103,702 $106,275
5073 Fair Defense $26,200 $26,200
5080 Quality Assurance  $64,263 $59,050
5094 Operating Permit Fees $36,000 $36,000
5111 Designated Trauma Facility & EMS  $117,959 $117,959
5155 Oil and Gas Regulation and Cleanup $69,312 $70,124
Other Accounts $862,867 $870,388
Total Estimated General Revenue-Dedicated Accounts $3,137,060 $3,146,331

* 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/Account Number  Fund or Account 2016 2017
1 General Revenue Fund* $24,075,902 $21,502,210
6 State Highway Fund $5,227,988 $4,791,707
9 Game, Fish, and Water Safety Account $47,493 $47,493
37 Federal Child Welfare Service Account $437,071 $440,781
92 Federal Disaster Account $159,328 $152,113
117 Federal Public Welfare Administration Account $120,324 $120,324
127 Community Affairs Federal Account $205,452 $205,452
148 Federal Health, Education and Welfare Account $3,064,800 $3,064,500
171 Federal School Lunch Account $1,981,900 $2,066,800
221 Federal Civil Defense and Disaster Relief Account $80,317 $80,317
222 Department of Public Safety Federal Account $4,978 $4,978
273 Federal Health & Health Lab Funding Excess Revenue Account $949,600 $949,600
369 Federal American Recovery & Reinvestment Act Fund $5,000 $5,000
421 Criminal Justice Planning Account $33,723 $37,435
449 Adjutant General Federal Account $59,000 $58,000
469 Compensation to Victims of Crime Account $26,470 $27,514
549 Waste Management Account $6,361 $6,361
5026 Workforce Commission Federal Account $996,700 $1,218,800
5091 Office of Rural Community Affairs Federal Account $59,597 $59,597
Other Funds and Accounts $209,543 $208,150
Total Estimated Federal Income $37,751,547 $35,047,132

* 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: Glenn Hegar, Texas Comptroller of Public Accounts.

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

Thousands of Dollars
Fund/Account Number  Fund or Account 2016 2017
6 State Highway Fund $4,538,521 $4,578,608
11 Available University Fund $800,549 $888,611
193 Foundation School Account/Local Recapture – Attendance Credits $1,775,100 $2,069,900
304 Property Tax Relief Fund $1,511,675 $1,599,324
365 Texas Mobility Fund $410,649 $417,934
573 Judicial Fund $84,388 $85,022
Disproportionate Share Revenue/State & Local Hospitals $3,614,391 $1,214,595
Appropriated Receipts $578,300 $549,750
Other Funds $2,107,804 $2,323,410
Total Estimated Other Funds Revenue $15,421,377 $13,727,154

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 2016 2017
General Revenue-Related $51,743,275 $54,023,469
General Revenue-Dedicated $3,137,060 $3,146,311
Federal Income $37,751,547 $35,047,132
Other Funds $15,421,377 $13,727,154
Total Estimated All Funds Revenue $108,053,259 $105,944,086

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
2016 2017
Allocations and Transfers to Other Funds
Available School Fund $858,815 $873,172
State Highway Fund–Motor Fuel Taxes $2,558,220 $2,600,847
State Highway Fund–Severance Taxes $1,134,668 $594,182
County and Road District Highway Fund $7,300 $7,300
Economic Stabilization Fund $1,134,668 $594,182
Teacher Retirement System Trust Fund (excl. health insurance) $1,774,186 $1,814,049
Total Allocations and Transfers to Other Funds $7,467,858 $6,483,733
Allocations and Transfers to GR Dedicated Accounts
Parks and Wildlife $18,625 $18,908
Motor Fuel Enforcement Allocation $28,427 $29,024
State Parks Account-Sporting Goods Sales Tax (SGST) $108,485 $109,999
Texas Recreation and Parks Account-SGST $9,423 $9,565
Parks and Wildlife Capital Account-SGST $3,013 $6,206
Large County & Municipality Recreation and Parks Account-SGST $8,047 $6,391
Texas Historical Commission-SGST $6,413 $6,413
Foundation School Account $1,305,240 $1,418,147
Hotel Occupancy–Economic Development $45,858 $48,558
Texas Department of Insurance Operating Account $149,673 $150,461
Total Allocations and Transfers to GR Dedicated Accounts $1,683,204 $1,803,672
Total Allocations and Transfers from General Revenue $9,151,062 $8,287,405

Details of the Economic Stabilization Fund – Cash Basis Reporting

Thousands of Dollars
2016 2017
Beginning Balance $8,468,905 $7,714,260
Transfers and Interest Income
Oil Production Tax Transfer $879,431 $492,338
Natural Gas Production Tax Transfer $255,238 $101,844
Unencumbered Balance Transfer $0 $0
Interest Income $63,027 $78,332
Total Transfers and Interest Income $1,197,695 $672,514
Transfer of ESF cash balance to Texas Treasury Safekeeping Trust Company* ($1,950,000) ($600,000)
Appropriations $2,340 $1,781
Ending Cash Balance $7,714,260 $7,784,994
Ending Invested Balance of ESF* $1,965,013 $2,612,216
Total Ending Balance of ESF $9,679,273 $10,397,210

* As prescribed by HB 903, 84th Legislature, Regular Session. The balance includes investments of the ESF cash balance plus any gain on those investments, based on the projected earnings as of September 30, 2015.
Note: Totals may not sum because of rounding.
SOURCE: Glenn Hegar, Texas Comptroller of Public Accounts.

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

Thousands of Dollars
2016 2017
Beginning Cash Balances
Available School Fund $23,165 $32
State Instructional Materials Fund $168,959 $0
Total Beginning Cash Balances $192,124 $32

Estimated Revenue

Thousands of Dollars
2016 2017
Available School Fund
Total Return Allocation from Permanent School Fund $1,055,084 $1,055,084
Interest on State Deposits/Investments, General, Non-Program $596 $678
Allocation from General Revenue Fund $858,815 $873,172
Total Estimated Available School Fund Revenues $1,914,495 $1,928,934
State Instructional Materials Fund
Sale of Textbooks $0 $0
Interest on State Deposits/Investments, General, Non-Program $2,671 $3,339
Other Revenue $9 $10
Total Estimated State Instructional Materials Fund Revenue $2,680 $3,349
Total Estimated Revenue and Beginning Cash Balances $2,109,299 $1,933,315

Estimated Expenditures

Thousands of Dollars
2016 2017
Instructional Materials* $1,054,869 $0
Administration–State Instructional Materials Fund $2,250 $2,250
Administration–Available School Fund $0 $0
Per Capita Apportionment    
4,850,625 (prior year ADA) @ $217 $1,052,147  
4,954,033 (prior year ADA) @ $389   $1,928,090
Total Estimated Expenditures $2,109,266 $1,930,340
Ending Cash Balance $32 $1,975

* Represents only state revenue and incorporates the effect of HB 1474, 84th Legislature, Regular Session.
Note: Totals may not sum because of rounding.
SOURCE: Glenn Hegarr, 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
2016 2017
Cost of Public School Programs
State Share of the Foundation School Program* $19,366,300 $19,090,000
State Share of Other School Programs $17,136 $17,136
Local Recapture–Attendance Credits* $1,775,100 $2,069,900
Local Funds Assignment and Other Local Funds* $22,698,383 $23,571,488
Total Cost of Public School Programs $43,856,919 $44,748,524

Funding

Thousands of Dollars
2016 2017
State Funds
Available School Fund $1,052,147 $1,928,090
Foundation School Account–Opening Balance $96,700 $0
Foundation School Account–Occupation Taxes $1,305,240 $1,418,147
Foundation School Account–Lottery Proceeds $1,154,400 $1,156,592
General Revenue $14,263,274 $13,004,983
Property Tax Relief Fund $1,511,675 $1,599,324
Total State Funds $19,383,436 $19,107,136
Local Funds
Local Recapture–Attendance Credits* $1,775,100 $2,069,900
Local Funds Assignment and Other Local Funds $22,698,383 $23,571,488
Total Local Funds $24,473,483 $25,641,388
Total State and Local Funding $43,856,919 $44,748,524

Funding Sources of the Property Tax Relief Fund

Thousands of Dollars
2016 2017
Beginning Cash Balance $0 $0
Revenue
3004 Motor Vehicle Sales and Use Tax $23,626 $25,233
3130 Franchise/Business Margins Tax $683,219 $692,953
3275 Cigarette Tax $787,453 $863,321
3278 Cigars and Tobacco Products Tax $16,245 $16,614
3851 Interest on State Deposits/Investments, General, Non-Program $1,132 $1,203
Total Revenue $1,511,675 $1,599,324
Net Transfers $0 $0
Appropriations $1,511,675 $1,599,324
Ending Cash Balance $0 $0

* As appropriated in HB 1, 84th Legislature, Regular Session.
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 2016 2017
State Revenue
3010 Motor Fuel Lubricants Sales Tax $44,500 $44,900
3014 Motor Vehicle Registration Fees $1,419,568 $1,455,057
3018 Special Vehicle Permits Fees $101,232 $101,232
3752 Sale of Publications/Advertising $6,600 $6,600
3767 Supplies/Equipment/Services–Federal/Other $184,434 $160,000
3851 Interest on State Deposits/Investments, General Non-Program $21,946 $16,048
3901 Motor Fuel Taxes Allocations $2,558,220 $2,600,847
Severance Taxes Allocations $1,134,668 $594,182
Other Revenue $202,021 $193,924
Total State Revenue $5,673,189 $5,172,790
Federal Income
3001 Federal Receipts Matched–Transportation Programs $5,206,283 $4,770,002
3701 Federal Receipts Not Matched–Other Programs $21,705 $21,705
Total Federal Income $5,227,988 $4,791,707
Total State Highway Fund Revenue $10,901,177 $9,964,497

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

Thousands of Dollars
2014 Actual 2015 Actual 2016 Estimated 2017 Estimated
Tax Collections
Sales Taxes  $27,274,123 $28,787,391 $29,143,743 $30,546,249
Motor Vehicle Sales and Rental Taxes $4,173,050 $4,474,651 $4,736,321 $5,037,944
Motor Fuel Taxes $894,230 $924,222 $940,746 $956,805
Franchise Tax $2,825,240 $2,874,391 $2,845,291 $2,854,866
Insurance Taxes $1,947,065 $2,048,631 $2,173,486 $2,232,276
Natural Gas Production Tax $1,899,582 $1,280,410 $871,360 $1,044,002
Cigarette and Tobacco Taxes $569,699 $573,274 $557,168 $590,897
Alcoholic Beverage Taxes $1,053,231 $1,138,776 $1,186,683 $1,249,382
Oil Production and Regulation Taxes $3,874,071 $2,879,055 $1,844,928 $2,062,105
Inheritance Tax $12 ($3,817) $0 $0
Utility Taxes $478,189 $480,766 $483,800 $486,900
Hotel Occupancy Tax $485,385 $525,819 $550,300 $582,700
Other Taxes $168,127 $167,570 $76,452 $79,491
Total Tax Collections $45,642,003 $46,151,137 $45,410,278 $47,723,617
Revenue By Source
Tax Collections $45,642,003 $46,151,137 $45,410,278 $47,723,617
Licenses, Fees, Fines, and Penalties $1,494,270 $1,609,301 $1,398,379 $1,285,036
Interest and Investment Income $857,787 $872,919 $1,100,642 $1,107,330
Net Lottery Proceeds $1,150,028 $1,152,814 $1,154,400 1,156,592
Sales of Goods and Services $118,757 $124,688 $124,078 $124,078
Settlement of Claims  $557,619 $519,480 $535,452 $534,518
Land Income $44,514 $36,853 $28,293 $28,292
Contributions to Employee Benefits $87 $56 $87 $87
Other Revenue Sources $1,775,164 $2,176,629 $1,991,666 $2,063,919
Total Net Revenue $51,640,229 $52,643,877 $51,743,275 $54,023,469

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
2014 Actual 2015 Actual 2016 Estimated 2017 Estimated
Sales Taxes  5.5% 5.5% 1.2% 4.8%
Motor Vehicle Sales and Rental Taxes 8.6% 7.2% 5.8% 6.4%
Motor Fuel Taxes 4.5% 3.4% 1.8% 1.7%
Franchise Tax 1.1% 1.7% (1.0%) 0.3%
Insurance Taxes 10.4% 5.2% 6.1% 2.7%
Natural Gas Production Tax 27.0% (32.6%) (31.9%) 19.8%
Cigarette and Tobacco Taxes (8.0%) 0.6% (2.8%) 6.1%
Alcoholic Beverage Taxes 7.8% 8.1% 4.2% 5.3%
Oil Production and Regulation Taxes 29.5% (25.7%) (35.9%) 11.8%
Inheritance Tax (100.1%) (33,166.9%) (100.0%) 0.0%
Utility Taxes 10.0% 0.5% 0.6% 0.6%
Hotel Occupancy Tax 10.0% 8.3% 4.7% 5.9%
Other Taxes 12.0% (0.3%) (54.4%) 4.0%
Total Tax Collections 8.2% 1.1% (1.6%) 5.1%

Revenue By Source
2014 Actual 2015 Actual 2016 Estimated 2017 Estimated
Tax Collections 8.2% 1.1% (1.6%) 5.1%
Licenses, Fees, Fines, and Penalties 29.5% 7.7% (13.1%) (8.1%)
Interest and Investment Income (34.4%) 1.8% 26.1% 0.6%
Net Lottery Proceeds 11.4% 0.2% 0.1% 0.2%
Sales of Goods and Services 6.5% 5.0% (0.5%) 0.0%
Settlement of Claims  (5.6%) (6.8%) 3.1% (0.2%)
Land Income 6.7% (17.2%) (23.2%) (0.0%)
Contributions to Employee Benefits 0.6% (36.2%) 56.6% 0.0%
Other Revenue (14.3%) 22.6% (8.5%) 3.6%
Total Net Revenue 6.5% 1.9% (1.7%) 4.4%

SOURCE: Glenn Hegar, Texas Comptroller of Public Accounts.

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

Thousands of Dollars
Tax Collections
2012-13 Actual 2014-15 Actual 2016-17 Estimated
Sales Taxes  $49,942,310 $56,061,513 $59,689,992
Motor Vehicle Sales and Rental Taxes $7,372,923 $8,647,701 $9,774,265
Motor Fuel Taxes $1,713,757 $1,818,452 $1,897,551
Franchise Tax $5,501,409 $5,699,631 $5,700,157
Insurance Taxes $3,258,360 $3,995,696 $4,405,762
Natural Gas Production Tax $3,029,833 $3,179,991 $1,915,362
Cigarette and Tobacco Taxes $1,184,352 $1,142,973 $1,148,065
Alcoholic Beverage Taxes $1,906,594 $2,192,007 $2,436,065
Oil Production and Regulation Taxes $5,094,158 $6,753,126 $3,907,033
Inheritance Tax ($10,777 ) ($3,805) $0
Utility Taxes $885,778 $958,954 $970,700
Hotel Occupancy Tax $842,543 $1,011,204 $1,133,000
Other Taxes $308,026 $335,697 $155,943
Total Tax Collections $81,029,266 $91,793,140 $93,133,895
Thousands of Dollars
Revenue By Source
2012-13 Actual 2014-15 Actual 2016-17 Estimated
Tax Collections $81,029,266 $91,793,140 $93,133,895
Licenses, Fees, Fines, and Penalties $2,370,911 $3,103,571 $2,683,415
Interest and Investment Income $2,293,311 $1,730,706 $2,207,972
Net Lottery Proceeds $2,129,125 $2,302,842 $2,310,992
Sales of Goods and Services $226,728 $243,446 $248,156
Settlement of Claims  $1,140,538 $1,077,099 $1,069,970
Land Income $67,259 $81,367 $56,585
Contributions to Employee Benefits $212 $143 $174
Other Revenue Sources $4,128,047 $3,951,793 $4,055,585
Total Net Revenue $93,385,395 $104,284,106 $105,766,744

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
2012-13 Actual 2014-15 Actual 2016-17 Estimated
Sales Taxes  21.9 % 12.3% 6.5 %
Motor Vehicle Sales and Rental Taxes 32.3% 17.3% 13.0%
Motor Fuel Taxes 4.3% 6.1% 4.3%
Franchise Tax 3.3% 3.6% 0.0%
Insurance Taxes 22.0% 22.6% 10.3%
Natural Gas Production Tax 65.1% 5.0% (39.8%)
Cigarette and Tobacco Taxes 0.4% (3.5%) 0.4%
Alcoholic Beverage Taxes 14.1% 15.0% 11.1%
Oil Production and Regulation Taxes 105.3% 32.6% (42.1%)
Inheritance Tax (670.8%) (64.7%) (100.0%)
Utility Taxes (5.4%) 8.3% 1.2%
Hotel Occupancy Tax 24.0% 20.0% 12.0%
Other Taxes 76.8% 9.0% (53.5%)
Total Tax Collections 24.4% 13.3% 1.5%

Revenue By Source
2012-13 Actual 2014-15 Actual 2016-17 Estimated
Tax Collections 24.4% 13.3% 1.5%
Licenses, Fees, Fines, and Penalties 0.5% 30.9% (13.5%)
Interest and Investment Income 101.0% (24.5%) 27.6%
Net Lottery Proceeds 8.4% 8.2% 0.4%
Sales of Goods and Services 4.0% 7.4% 1.9%
Settlement of Claims  1.0% (5.6%) (0.7%)
Land Income 256.9% 21.0% (30.5%)
Contributions to Employee Benefits (35.3%) (32.6%) 22.0%
Other Revenue Sources 30.1% (4.3%) 2.6%
Total Net Revenue 24.3% 11.7% 1.4%

SOURCE: Glenn Hegar, 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
2014 Actual 2015 Actual 2016 Estimated 2017 Estimated
Sales Taxes $27,385,709 $28,910,857 $29,258,665 $30,663,502
Motor Vehicle Sales and Rental Taxes $4,209,953 $4,514,186 $4,775,421 $5,078,806
Motor Fuel Taxes $3,315,952 $3,446,157 $3,498,966 $3,556,862
Franchise Tax $4,732,262 $4,656,286 $3,528,510 $3,547,819
Insurance Taxes $1,947,908 $2,049,417 $2,185,577 $2,238,275
Natural Gas Production Tax $1,899,582 $1,280,410 $871,360 $1,044,002
Cigarette and Tobacco Taxes $1,342,455 $1,532,414 $1,360,866 $1,470,832
Alcoholic Beverage Taxes $1,053,231 $1,138,776 $1,186,683 $1,249,382
Oil Production and Regulation Taxes $3,874,071 $2,879,055 $1,844,928 $2,062,105
Inheritance Tax $12 ($3,817) $0 $0
Utility Taxes $478,189 $480,766 $483,800 $486,900
Hotel Occupancy Tax $485,385 $525,819 $550,300 $582,700
Other Taxes $267,854 $272,734 $177,452 $180,491
Total Tax Collections $50,992,562 $51,683,060 $49,722,528 $52,161,676

Thousands of Dollars
Revenue By Source
2014 Actual 2015 Actual 2016 Estimated 2017 Estimated
Tax Collections $50,992,562 $51,683,060 $49,722,528 $52,161,676
Federal Income $34,266,043 $36,700,990 $37,751,547 $35,047,132
Licenses, Fees, Fines, and Penalties $8,497,084 $9,649,624 $9,476,984 $7,102,356
Interest and Investment Income $1,463,131 $1,393,601 $1,339,896 $1,444,987
Net Lottery Proceeds $1,878,112 $1,893,534 $1,896,265 $1,899,864
Sales of Goods and Services $262,341 $428,665 $441,152 $419,697
Settlement of Claims  $575,202 $541,071 $537,978 $537,044
Land Income $1,863,364 $1,547,831 $977,924 $1,055,857
Contributions to Employee Benefits $87 $56 $87 $87
Other Revenue $5,144,365 $5,589,826 $5,908,898 $6,275,386
Total Net Revenue $104,942,290 $109,428,258 $108,053,259 $105,944,086

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
2014 Actual 2015 Actual 2016 Estimated 2017 Estimated
Sales Taxes  5.6 % 5.6 % 1.2% 4.8%
Motor Vehicle Sales and Rental Taxes 8.5% 7.2% 5.8% 6.4%
Motor Fuel Taxes 2.9% 3.9% 1.5% 1.7%
Franchise Tax (1.4%) (1.6%) (24.2%) 0.5%
Insurance Taxes 10.4% 5.2% 6.6% 2.4%
Natural Gas Production Tax 27.0% (32.6%) (31.9%) 19.8%
Cigarette and Tobacco Taxes (16.0%) 14.2% (11.2%) 8.1%
Alcoholic Beverage Taxes 7.8% 8.1% 4.2% 5.3%
Oil Production and Regulation Taxes 29.5% (25.7%) (35.9%) 11.8%
Inheritance Tax (100.1%) (33,166.9%) (100.0%) 0.0%
Utility Taxes 10.0% 0.5% 0.6% 0.6%
Hotel Occupancy Tax 10.0% 8.3% 4.7% 5.9%
Other Taxes 8.1% 1.8% (34.9%) 1.7%
Total Tax Collections 6.7% 1.4% (3.8%) 4.9%

Revenue By Source
2014 Actual 2015 Actual 2016 Estimated 2017 Estimated
Tax Collections 6.7% 1.4% (3.8%) 4.9%
Federal Income 5.3% 7.1% 2.9% (7.2%)
Licenses, Fees, Fines, and Penalties 7.3% 13.6% (1.8%) (25.1%)
Interest and Investment Income 23.7% (4.8%) (3.9%) 7.8%
Net Lottery Proceeds (0.8%) 0.8% 0.1% 0.2%
Sales of Goods and Services 16.1% 63.4% 2.9% (4.9%)
Settlement of Claims  (5.7%) (5.9%) (0.6%) (0.2%)
Land Income 40.6% (16.9%) (36.8%) 8.0%
Contributions to Employee Benefits 0.5% (36.1%) 56.6% 0.0%
Other Revenue (7.6%) 8.7% 5.7% 6.2%
Total Net Revenue 6.0 % 4.3% (1.3%) (2.0%)

SOURCE: Glenn Hegar, Texas Comptroller of Public Accounts.

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

Thousands of Dollars
Tax Collections
2012-13 Actual 2014-15 Actual 2016-17 Estimated
Sales Taxes  $50,135,048 $56,296,567 $59,922,167
Motor Vehicle Sales and Rental Taxes $7,437,611 $8,724,139 $9,854,227
Motor Fuel Taxes $6,390,742 $6,762,109 $7,055,828
Franchise Tax $9,363,430 $9,388,548 $7,076,329
Insurance Taxes $3,260,405 $3,997,326 $4,423,852
Natural Gas Production Tax $3,029,833 $3,179,991 $1,915,362
Cigarette and Tobacco Taxes $3,026,192 $2,874,869 $2,831,698
Alcoholic Beverage Taxes $1,906,594 $2,192,007 $2,436,065
Oil Production and Regulation Taxes $5,094,158 $6,753,126 $3,907,033
Inheritance Tax ($10,777 ) ($3,805) $0
Utility Taxes $885,778 $958,954 $970,700
Hotel Occupancy Tax $842,543 $1,011,204 $1,133,000
Other Taxes  $498,608  $540,588  $357,943
Total Tax Collections $91,860,164 $102,675,621 $101,884,204

Thousands of Dollars
Revenue By Source
2012-13 Actual 2014-15 Actual 2016-17 Estimated
Tax Collections $91,860,164 $102,675,621 $101,884,204
Federal Income $65,452,366 $70,967,033 $72,798,679
Licenses, Fees, Fines, and Penalties $15,514,717 $18,146,709 $16,579,340
Interest and Investment Income $2,281,779 $2,856,732 $2,784,883
Net Lottery Proceeds $3,724,201 $3,771,646 $3,796,129
Sales of Goods and Services $588,675 $691,006 $860,849
Settlement of Claims  $1,169,793 $1,116,273 $1,075,022
Land Income $2,697,929 $3,411,195 $2,033,781
Contributions to Employee Benefits $213 $143 $174
Other Revenue Sources $10,387,598 $10,734,191 $12,184,284
Total Net Revenue $193,677,435 $214,370,549 $213,997,345

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

2012-13 Actual 2014-15 Actual 2016-17 Estimated
Tax Collections
Sales Taxes  22.0% 12.3% 6.4%
Motor Vehicle Sales and Rental Taxes 32.6% 17.3% 13.0%
Motor Fuel Taxes 4.0% 5.8% 4.3%
Franchise Tax 20.2% 0.3% (24.6%)
Insurance Taxes 21.9% 22.6% 10.7%
Natural Gas Production Tax 65.1% 5.0% (39.8%)
Cigarette and Tobacco Taxes 2.6% (5.0%) (1.5%)
Alcoholic Beverage Taxes 14.1% 15.0% 11.1%
Oil Production and Regulation Taxes 105.3% 32.6% (42.1%)
Inheritance Tax (670.8%) (64.7%) (100.0%)
Utility Taxes (5.4%) 8.3% 1.2%
Hotel Occupancy Tax 24.0% 20.0% 12.0%
Other Taxes 44.8% 8.4% (33.8%)
Total Tax Collections 23.8% 11.8% (0.8%)
Revenue By Source
Tax Collections 23.8% 11.8% (0.8%)
Federal Income (13.1%) 8.4% 2.6%
Licenses, Fees, Fines, and Penalties 5.3% 17.0% (8.6%)
Interest and Investment Income 9.0% 25.2% (2.5%)
Net Lottery Proceeds 12.5% 1.3% 0.6%
Sales of Goods and Services (14.8%) 17.4% 24.6%
Settlement of Claims  2.1% (4.6%) (3.7%)
Land Income 21.4% 26.4% (40.4%)
Contributions to Employee Benefits (34.9%) (33.1%) 22.1%
Other Revenue Sources 31.2% 3.3% 13.5%
Total Net Revenue 6.6% 10.7% (0.2%)

SOURCE: Glenn Hegar, Texas Comptroller of Public Accounts.