Late Filing Penalties

Texas – Certain tax payers will be assessed a $50 penalty for filing a report late, beginning with reports due on or after Oct. 1. Regardless of whether you subsequently file the report or whether any taxes or fees were due from the taxpayer for the penalty covered by the late filed report, penalty will be assessed. This is due in addition to any other penalties assessed for the reporting period.

Affected by this provision are:

  •  911 prepaid wireless emergency service fee
  • Fireworks tax
  • Franchise tax
  • Hotel occupancy tax
  • Maquiladora export tax
  • Mixed beverage gross receipts tax
  • Motor fuels tax
  • Motor vehicle gross rental receipts tax
  • Motor vehicle seller financed sales tax
  • Sales and use tax (including direct pay)
  • Off-road, heavy duty diesel equipment surcharge.

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