Texas Comptroller Manual of Accounts - Fiscal 2025
Revenue Object 3188 – Race Track Licenses – Horse

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.

Before construction on track begins.

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.