State of Texas – Fiscal Management

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Revenue Object 3188 – Race Track Licenses – Horse

 

Legal Citations:
Revenue Type: Cash — Business Regulation
Origin Date: 1987 by S.B. 15, 69th Leg., 2nd C.S., November 3, 1987 Ballot
Issue Date: 1987-09-01
Revised Date: 2019-05-06

Description


The commission shall annually prescribe reasonable license fees for each category of licenses. The fees shall be sufficient to pay the costs of administering and enforcing the licensing program. Licenses are required of each horse race track:

  1. Class 1 (minimum 45 days per calendar year in county with population of at least 750,000).
  2. Class 2 (not to exceed 44 days).
  3. Class 3 operated by a county or nonprofit fair.
  4. Class 4 operated by a county fair (not to exceed 5 days).

Commission by rule shall establish annual renewal process for inactive license and set and collect renewal fees to cover cost of administration and enforcement.



Due Date


Before construction on track begins.



Collecting Agencies




Notes


See Revenue Object 3190 for dog track licenses and 3191 for track application fees.

Class 4 added by H.B. 2263, 72nd Leg., R.S.

Renewal process added by H.B. 2271, 82nd Leg., R.S.

Codified by S.B. 1969, 85th Leg., R.S. effective April 1, 2019. Previously under Texas Revised Civil Statutes, Art. 179e sec. 5.01 and 6.0602.



USAS Values


Appropriation Year 26
USAS Title RACE TRACK LICENSES-HORSE
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



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