At this time, the Comptroller’s office is enjoined from collecting the Sexually Oriented Business Fee. You are not currently required to collect or remit the fee. The Comptroller’s office will return reports or payments received on or after Nov. 10, 2023. You may be responsible for reporting and paying the Sexually Oriented Business Fee again in the future. Up-to-date information about the fee will be available on this page.
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 Beverage Code, must pay this fee.
Reminder: The Sexually Oriented Business Fee (Business and Commerce Code, Chapter 102) is still owed. Any claim of ongoing litigation as 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.
Quarterly: 20th day of the month following the end of the calendar quarter.
Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.
A paper report is the only available reporting method.
Select one of these payment methods:
A paper report is the only available reporting method.
TEXNET is the only acceptable payment method.
For information regarding refund requests and requirements, you can: