Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Business Regulation |
| Origin Date: 1933 by the 43rd Leg. |
| Issue Date: |
| Revised Date: 2020-08-17 |
Three percent tax on gross receipts from sale of tickets to combative sports events plus 3% of gross receipts from sale of broadcast rights or $30,000, whichever is less
Report and tax due within 3 business days after end of the event or telecast.
Amended by H.B. 863, 71st Leg., R.S.
Codified by H.B. 3155, 76th Leg., R.S.
Amended by S.B. 279, 78th Leg., R.S.
Amended by S.B. 796, 79th Leg., R.S.
| Appropriation Year | 26 |
|---|---|
| USAS Title | COMBATIVE SPORTS ADMISSIONS TAX |
| Receipt Category | 03 – Business Regulation |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 19 – OTHER TAXES |