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Texas Taxes

Fee on Sexually Oriented Businesses

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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

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.

Electronic Reporting

Not at this time.

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