Form 28-100 - Texas Oyster Sales Fee Report Page 2
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2Form 28-100 (Back)(Rev.4-08/5)
INSTRUCTIONS FOR COMPLETING
THE TEXAS OYSTER SALES FEE REPORT
GENERAL INFORMATION
WHO MUST FILE - The first certified shellfish dealer who harvests,
purchases, handles, stores, packs, labels, unloads at dockside, or
holds oysters taken from Texas waters must file a report with the
Comptroller and pay the state $1 for each barrel of oysters
harvested, purchased, handled, or processed. EVEN IF YOU DO
NOT HANDLE OR ACCEPT OYSTERS FROM ANY HARVEST
BOATS IN A SPECIFIC MONTH, YOU MUST STILL FILE A REPORT
WITH ZERO AMOUNT DUE. (
Health and Safety Code, Section
436.103)
WHEN TO FILE - Reports must be filed and any fee and/or
overweight penalty due must be paid not later than the 20th day of
the month following the month in which the barrel of oysters was
handled. If the 20th day of the month falls on a weekend or legal
holiday, the due date will be the first business day following the
weekend or holiday.
BUSINESS CHANGES - It is your responsibility to notify the Comptroller's Office if your business changes or if you do not receive the correct forms
to report your Oyster Sales Fee information. Make corrections to your mailing address and/or location information directly on the form next to the
incorrect information. TO CANCEL YOUR SHELLFISH CERTIFICATE OF COMPLIANCE, YOU MUST CONTACT THE TEXAS DEPARTMENT OF
STATE HEALTH SERVICES (DSHS). You must continue to file Oyster Sales Fee Reports with the Comptroller until your Certificate of Compliance
is canceled by DSHS.
FOR ASSISTANCE - If you have any questions concerning the Oyster Sales Fee, you may contact one of our tax policy specialists toll free at
(800) 252-5555. The local number in Austin is (512) 463-4600.
DEFINITIONS
Barrel
The equivalent of three (3) 100-pound containers of oysters.
Overweight The penalty incurred for purchasing or selling containers of oyster shellstock weighing more than 110 pounds. The overweight
penalty
penalty is $5 per container weighing more than 110 pounds.
Late penalty The penalty incurred for filing and paying the Oyster Sales Fee Report after the due date. The late penalty is calculated as 10% of
the total fee and overweight penalty due as reported in Item 5.
SPECIFIC INSTRUCTIONS
Column A - For each business location, enter the total number of
Item 2 - Enter the total fee due for the amount of oyster shellstock
pounds of oyster shellstock handled for the report period.
handled during the report period for all locations. (Multiply
Transfer this information from the Oyster Sales Fee
the figure in Item 1 by $1.) YOU MUST ENTER DOLLARS
Calendar for each location. Enter WHOLE NUMBERS
AND CENTS.
ONLY.
Column B - For each business location, enter the total number of barrels
Item 3 - Enter the total number of containers handled by all locations
of oyster shellstock handled for the report period. To
that weighed more than 110 pounds (add Column C for all
calculate the number of barrels handled, divide the figure in
locations). ENTER WHOLE NUMBERS ONLY.
Column A by 300, then round the result to 2 decimal places.
Item 4 - Enter the total overweight penalty due for all locations
YOU MUST ENTER TWO DECIMAL PLACES, EVEN IF
(Multiply the figure in Item 3 by $5.) YOU MUST ENTER
THE RESULT OF YOUR CALCULATION IS A WHOLE
WHOLE DOLLARS.
NUMBER. (Example: Enter 617.00 if the result is 617 or
735.34 if the result is 735.335) The number of barrels
Item 5 - Enter the total fee and overweight penalty due for all
entered in Column B should match number of barrels from
business locations (Item 2 + Item 4). YOU MUST ENTER
the Oyster Sales Fee Calendar for each location.
DOLLARS AND CENTS.
Column C - For each business location, enter the total number of
Item 6 - LATE PENALTY. If you are filing your report AFTER the due
containers of oyster shellstock handled for the report period
date, enter 10% of the amount in Item 5.
that weighed more than 110 lbs. Transfer this information
Item 7 - INTEREST. If any fee or overweight penalty is unpaid 61
from the Oyster Sales Fee Calendar for each location.
days AFTER the due date, enter interest on the amount in
Item 5 calculated at the rate published in Pub. 98-304,
Item 1 -
Enter the total number of barrels of oyster shellstock
online at , or toll free at
handled by all locations (add Column B for all locations).
(877) 447-2834.
YOU MUST ENTER TWO DECIMAL PLACES, EVEN IF
THE RESULT OF YOUR CALCULATION IS A WHOLE
Item 8 - Enter the total fee, overweight penalty, late penalty and
NUMBER.
interest due for the report period (add Items 5 - 7).
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