Holiday Hours
Quick Start for:
Texas Taxes

Fee on Sexually Oriented Businesses

Sign up to receive email updates when this page changes.

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.

Rate Details and Other Information


$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.

Electronic Reporting

Not at this time.

Required Plug-ins