The allocation payment detail shows the components of the total dollars returned to a local sales taxing city, county, special purpose district or transit authority by the Comptroller's office for their local sales tax collections. The components of each payment are listed by month. Allocation amounts are dependent upon the timing and accuracy of taxpayers' returns but generally represent taxes collected on sales made two months or more prior to the allocation payment date. Detailed information for the most recent 24 allocation payments is available at this site.
The Allocation Payment Historical Summary site shows the monthly payments by year for each local jurisdiction.
Components of Allocation Payments
| Authority ID | Unique seven digit code assigned to each taxing jurisdiction. Cities start with a "2," transit authorities with a "3," counties with a "4," and SPDs with a "5." |
|---|---|
| Authority Name | Local sales taxing jurisdiction name |
| Allocation Month | Month and year the payment was distributed to the city, county, special purpose district or transit authority |
| Allocation Date | Date sales tax payment is allocated |
| Total Collected | Total of Prior Period Collections, Current Period Collections, Future Period Collections, Audit Collections, Unidentified, and Single Local Tax Collections |
| Prior Collected - Collections from any original or amended returns whose due date was before the most recent return due date and collections of delinquent balances | |
| Current Collected - Collections from the most recent return(s) due | |
| Future Collections - Collections from returns not yet due | |
| Audit Collections - Collections from audited periods | |
| Unidentified - Occasional proportionate disbursements of local tax collected and remitted by businesses but not identified by specific location | |
| Single Local Tax Collected - Proportionate share of disbursement of local tax collected and remitted by remote sellers opting to report local tax using the single local tax rate | |
| Service Fee | Two percent of the total collections retained by the state |
| Current Retainage | Two percent of the net total collections less the monthly service fee |
| Prior Retainage | Reimbursement of the amount retained in the previous month's allocation |
| Net Payment | Payment amount |
If you have questions about Components of Allocation Payments, please contact us by e-mail at [email protected].
Related information can be found at Local Sales and Use Tax homepage