Fee on Sexually Oriented Businesses
A fee is imposed on sexually oriented businesses that provide live nude entertainment or live nude performances and authorize on-premises consumption of alcoholic beverages, regardless of whether the business is required to hold a license or permit under the Alcoholic Beverages Code.
The Sexually Oriented Business Fee imposed by Chapter 102 of the Business and Commerce Code is still owed. Any claim that ongoing litigation is a basis for nonpayment of the Sexually Oriented Business Fee is not valid. See Texas Tax Code Section 112.057 requiring continued tax payments during an appeal.
The Comptroller mailed a letter on Aug. 27, 2014 to all Sexually Oriented Business Fee taxpayers.
Rate Details and Other Information
$5 for each entry by each customer admitted to the business.
Quarterly: 20th day of the month following the end of the calendar quarter.