| Issue Date: | |
|---|---|
| Revised Date: | 2020-08-17 |
Legal Citations
- Occupations Code sec. 2052.151
Object Type
Cash — Business Regulation
Origin Date
1933 by the 43rd Leg.
Description
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
Due Date
Report and tax due within 3 business days after end of the event or telecast.
Collecting Agencies
Deposit Funds
Note
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.
USAS Values
| Appropriation Year | 25 |
|---|---|
| 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 |