Sexually Oriented Business Fee

Who is responsible for this fee?

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.

Due Date

Quarterly: 20th day of the month following the end of the calendar quarter.

Penalties and Interest

  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
  • Past due taxes are charged interest beginning 61 days after the due date.
  • To calculate interest on past due taxes, visit Interest Owed and Earned.

Reporting and Payment Requirements

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.

Less than $500,000

A paper report is the only available reporting method.

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover, Mastercard® and Visa)
  • Check
$500,000 or more

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:

  • call 800-531-5441, ext. 50132
  • send a letter to:

    Texas Comptroller of Public Accounts
    111 E. 17th Street
    Austin, Texas 78774-0100