| Issue Date: | 2007-09-01 |
|---|---|
| Revised Date: | 2023-09-01 |
Legal Citations
- Business and Commerce Code sec. 102.052, sec. 102.054
Object Type
Cash — Business Regulation
Origin Date
2007 by H.B. 1751, 80th Leg., R.S.
Description
A fee is imposed on a sexually oriented business in an amount equal to $10 for each entry by each customer admitted to the business.
Due Date
As prescribed by the comptroller.
Collecting Agencies
Deposit Funds
Note
Amended by S.B. 279, 78th Leg., R.S.
Amended by H.B. 1286, 79th Leg., R.S.
Amounts over $25 million were directed to the Health Opportunity Plan Trust Fund outside the state treasury, pursuant to the approval of a federal waiver submitted by HHSC (102.054 and 102.055). Waiver was not approved so excess is directed to GR Account-Premium Payment Assistance. This account will be set up after the first $25 million is collected.
H.B. 7, 84th Leg., R.S. removed the provision directing the first $25 million to GR Account 5010 and the remaining to GR Account – Premium Payment Assistance.
Fee increased from $5 to $10 by H.B. 3345, 88th Leg., R.S.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | PROFESSIONAL FEES |
| Receipt Category | 03 – Business Regulation |
| Receipt Type | 10 – Business/Professional Fees |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |