Texas Comptroller of Public Accounts
Encyclopedia
The Texas Comptroller of Public Accounts is an executive branch position created by the Texas Constitution
. As with nearly every other executive branch head, the Comptroller is popularly elected every four years concurrently with the Governor and the other elected executive branch positions (elections take place in even number years not divisible by four; e.g., 2006, 2010, and so on). The current Comptroller is Susan Combs
, having been elected to her first term in 2006 after the incumbent, Carole Keeton Strayhorn
, chose not to run for re-election in a failed attempt to become Governor. The longest-serving Comptrollers in Texas history were George H. Sheppard
, who served for 18 years for nine two-year terms, Robert S. Calvert
, who held the post for 26 consecutive years for an unprecedented twelve terms, and Bob Bullock
, who served for 16 years for four four-year terms.
The Comptroller's office is responsible for collecting substantially all tax revenue owed to the State of Texas; this involves more than 60 different types of taxes from the sales tax
(the largest source of the state's tax revenue, since Texas does not have a personal income tax
) to minor items such as the "battery sales fee" (a $2-$3 fee on sales of lead-acid batteries). As Texas uses a unified collection system for those taxes assessed by both state and local governments (such as sales and hotel taxes), the Comptroller's office is thus responsible for collecting and remitting the local portion of such tax revenue to the various cities, counties, and special districts throughout the state. Many of these duties were previously performed by the Texas State Treasurer
; however, over time most of the functions were transferred to the Comptroller's office; Texas voters voted to formally abolish the Treasurer's office in a 1995 Constitutional amendment and by 1996 the Comptroller had taken over the Treasurer's few remaining duties.
The Comptroller's office also operates the various pre-paid college tuition funds operated by the state, provides reports on fiscal management and economic forecasts, and manages the unclaimed property fund.
As part of its fiscal management responsibilities, Article III, Section 49a of the Texas Constitution requires the Comptroller to certify to the Texas Legislature
the amount of available cash on hand and anticipated revenues for the next biennium (the two year period beginning on August 1 of odd-numbered years). The Legislature is not permitted to appropriate any funds in excess of the Comptroller's certified amounts (except in cases of emergency and then only with a 4/5ths vote of both chambers), and absent the latter the Comptroller is permitted to reject and return to the Legislature any appropriation in violation of this requirement.
Texas Constitution
The Constitution of the State of Texas is the document that describes the structure and function of the government of the U.S. State of Texas.Texas has had seven constitutions: the constitution of Coahuila y Tejas, the 1836 Constitution of the Republic of Texas, the state constitutions of 1845,...
. As with nearly every other executive branch head, the Comptroller is popularly elected every four years concurrently with the Governor and the other elected executive branch positions (elections take place in even number years not divisible by four; e.g., 2006, 2010, and so on). The current Comptroller is Susan Combs
Susan Combs
Susan Combs is a Republican politician from the U.S. state of Texas, currently serving as the state's Comptroller of Public Accounts....
, having been elected to her first term in 2006 after the incumbent, Carole Keeton Strayhorn
Carole Keeton Strayhorn
Carole Keeton Strayhorn is the former Texas Comptroller of Public Accounts....
, chose not to run for re-election in a failed attempt to become Governor. The longest-serving Comptrollers in Texas history were George H. Sheppard
George H. Sheppard
George Hartfield Sheppard was Texas State Comptroller from 1930 until he died in office in 1949.-Early life:Sheppard was born November 4, 1874, in Waco, Texas. The son of Andrew M...
, who served for 18 years for nine two-year terms, Robert S. Calvert
Robert S. Calvert
For the Texas historian, see Robert A. Calvert.Robert S. Calvert was the longest-serving Texas Comptroller of Public Accounts, having held that post from 1949 - 1975....
, who held the post for 26 consecutive years for an unprecedented twelve terms, and Bob Bullock
Bob Bullock
Robert Douglas Bullock, known as Bob Bullock , was a Democratic politician from Texas, whose career spanned four decades. His service culminated in his term as Lieutenant Governor of Texas from January 15, 1991–January 19, 1999 during the terms of Governors Ann Richards and George W...
, who served for 16 years for four four-year terms.
The Comptroller's office is responsible for collecting substantially all tax revenue owed to the State of Texas; this involves more than 60 different types of taxes from the sales tax
Sales tax
A sales tax is a tax, usually paid by the consumer at the point of purchase, itemized separately from the base price, for certain goods and services. The tax amount is usually calculated by applying a percentage rate to the taxable price of a sale....
(the largest source of the state's tax revenue, since Texas does not have a personal income tax
Income tax
An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...
) to minor items such as the "battery sales fee" (a $2-$3 fee on sales of lead-acid batteries). As Texas uses a unified collection system for those taxes assessed by both state and local governments (such as sales and hotel taxes), the Comptroller's office is thus responsible for collecting and remitting the local portion of such tax revenue to the various cities, counties, and special districts throughout the state. Many of these duties were previously performed by the Texas State Treasurer
Texas State Treasurer
Texas State Treasurer was a political office in the U.S. state of Texas, established in the Constitution of 1876. It was abolished in 1996.-History:...
; however, over time most of the functions were transferred to the Comptroller's office; Texas voters voted to formally abolish the Treasurer's office in a 1995 Constitutional amendment and by 1996 the Comptroller had taken over the Treasurer's few remaining duties.
The Comptroller's office also operates the various pre-paid college tuition funds operated by the state, provides reports on fiscal management and economic forecasts, and manages the unclaimed property fund.
As part of its fiscal management responsibilities, Article III, Section 49a of the Texas Constitution requires the Comptroller to certify to the Texas Legislature
Texas Legislature
The Legislature of the state of Texas is the state legislature of the U.S. state of Texas. The legislature is a bicameral body composed of a 31-member Senate and a 150-member House of Representatives. The Legislature meets at the Capitol in Austin...
the amount of available cash on hand and anticipated revenues for the next biennium (the two year period beginning on August 1 of odd-numbered years). The Legislature is not permitted to appropriate any funds in excess of the Comptroller's certified amounts (except in cases of emergency and then only with a 4/5ths vote of both chambers), and absent the latter the Comptroller is permitted to reject and return to the Legislature any appropriation in violation of this requirement.
List of Texas Comptrollers
- James B. Shaw (D): 1846-1857
- Clement R. Johns (D): 1859-1864
- Willis L. Robards (D): 1865
- Albert H. Latimer (R): 1866
- Morgan Hamilton (R): 1867-1869
- Albert A. Bledsoe (R): 1870-1873
- Stephen Heard DardenStephen Heard DardenStephen Heard Darden was a prominent Texas politician who served in the Texas Senate and then as an officer in the Confederate Army during the American Civil War...
(D): 1874-1879 - William M. Brown (D): 1880-1882
- William Jesse Swain (D): 1883-1886
- John D. McCall (D): 1887-1894
- Richard W. Finley (D): 1895-1900
- Robert M. Love (D): 1901-1903
- J. W. Stephen (D): 1903-1910
- W. P. Lane (D): 1911-1914
- Henry B. Terrell (D): 1915-1919
- M. L. Wiginton (D): 1920
- Lon A. Smith (D): 1921-1924
- Sam Houston Terrell (D): 1925-1930
- George H. SheppardGeorge H. SheppardGeorge Hartfield Sheppard was Texas State Comptroller from 1930 until he died in office in 1949.-Early life:Sheppard was born November 4, 1874, in Waco, Texas. The son of Andrew M...
(D): 1930-1949 - Robert S. CalvertRobert S. CalvertFor the Texas historian, see Robert A. Calvert.Robert S. Calvert was the longest-serving Texas Comptroller of Public Accounts, having held that post from 1949 - 1975....
(D): 1949-1975 - Bob BullockBob BullockRobert Douglas Bullock, known as Bob Bullock , was a Democratic politician from Texas, whose career spanned four decades. His service culminated in his term as Lieutenant Governor of Texas from January 15, 1991–January 19, 1999 during the terms of Governors Ann Richards and George W...
(D): 1975-1991 - John SharpJohn Sharp (Texas politician)John Sharp is the former Democratic Texas Comptroller of Public Accounts, having held the office from 1991 to 1999. He is currently a principal in the Austin office of the Dallas-based Ryan & Company, a tax consulting firm. In 2005, he was appointed to serve as Chair of the Texas Tax Reform...
(D): 1991-1999 - Carole Keeton StrayhornCarole Keeton StrayhornCarole Keeton Strayhorn is the former Texas Comptroller of Public Accounts....
(R): 1999-2007 - Susan CombsSusan CombsSusan Combs is a Republican politician from the U.S. state of Texas, currently serving as the state's Comptroller of Public Accounts....
(R): 2007-Present