Form 3305 - General Information
(Quarterly Report by State Seal Licensee)
The attached form is drafted to meet minimal statutory filing requirements pursuant to the
relevant code provisions. This form and the information provided are not substitutes for the advice
and services of an attorney.
Commentary
Commercial use of the Texas state seal is governed by § 17.08, Texas Business & Commerce Code and
the secretary of state’s administrative rules found in 1 Texas Administrative Code Chapter 72. Section
17.08 prohibits unlicensed private or commercial use of the state seal.
Licensees must pay royalties to the state for use of the state seal. The amount of the royalty is 3% of the
licensee’s annual gross license receipts in excess of $5,000. Licensees are also required to submit
quarterly reports to the secretary of state. Royalties must be submitted on a quarterly basis along with
the report. Reports are due according to the following schedule:
Quarter Report Due
First (Jan 1-Mar 31) April 15
Second (Apr 1-Jun 30) July 15
Third (July 1-Sept 30) October 15
Fourth (Oct 1-Dec 31) February 15
Instructions for Form
Preliminary Information: Select the box indicating for which quarter the report is being filed
and indicate the year.
Licensee Information: State the licensee name, license number, and address.
Statement of Receipts: In Line 1, enter the total number of licensed products sold during the
reporting quarter. Use Lines 2a-2d to calculate the total amount of non-exempt gross receipts
from the sale of licensed products in the current quarter. In Line 3, enter total gross receipts in
the current quarter from other licensed uses of the state seal, such as use in connection with
services. Calculate the total amount of gross receipts for the royalty fee calculation in Line 4.
Royalty Fee Calculation: In Line A, enter the amount from Line 4. The royalty fee is
calculated on annual gross receipts in excess of $5,000. In Line B, enter the amount, if any, of
the remaining $5,000 annual deduction. Subtract the amount in Line B from the amount in Line
A and enter the difference in Line C. This is the amount of gross receipts subject to the royalty
fee. If the amount in Line C is positive, then multiply that amount by 3% and enter the result in
Line D. This is the amount of royalty fees due for the current quarter. If no royalty fee is due,
please state the reason in the space provided in Line E.
Execution: A person authorized to sign on behalf of the licensee must sign and date the report.
Payment and Delivery: Royalties may be paid by personal checks, money orders, LegalEase
debit cards or American Express, Discover, MasterCard, and Visa credit cards. Checks or
money orders must be payable through a U.S. bank or financial institution and made payable to
the secretary of state. Royalties paid by credit card are subject to a statutorily authorized
convenience fee of 2.7 percent of the total fees.
The completed form, along with the royalty payment, if any, may be mailed to Registrations
Unit, P.O. Box 13550, Austin, Texas 78711-3550 or delivered to the James Earl Rudder Office
Building, 1019 Brazos, 5
th
Floor, Austin, Texas 78701.
Form 3305 1
