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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.
Rates
$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
Penalties
- 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.
Interest
- 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:
$500,000 or more
A paper report is the only available reporting method.
TEXNET is the only acceptable payment method.
Refunds
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