Texas Comptroller Issues Information on Sexually Oriented Business Fee for Excise Taxpayers

The Texas Comptroller of Public Accounts Nov. 10 issued information on the Sexually Oriented Business Fee for excise taxpayers. Sexually oriented businesses providing live nude entertainment or live nude performances and allowing on-premises alcoholic beverage consumption aren’t currently required to collect or remit the fee. The comptroller’s office is enjoined from collecting the fee and will return any reports or payments received on or after Nov. 10. However, taxpayers may be responsible for reporting and paying the fee in the future. The fee is set at $10 for each entry by each customer admitted to the business, which took effect ...