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.
$5 for each entry by each customer admitted to the business.
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.
For information regarding refund requests and requirements, you can:
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.