Tex. Occ. Code § 2052.151 · Subchapter D. GROSS RECEIPTS TAX
IMPOSITION AND RATE OF TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A tax is imposed on a person who:
(1) conducts a combative sports event in which a fee is charged for admission to the event; or
(2) exhibits in this state a simultaneous telecast of a live, spontaneous, or current combative sports event on a closed circuit telecast, in which a fee is charged for admission to the telecast.
(b) The tax is three percent of the gross receipts obtained from the sale of tickets to the event, plus three percent of gross receipts received from sales of broadcast rights or $30,000, whichever is less.
Notes and commentary — not statutory text
History
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2003, 78th Leg., ch. 816, Sec. 7.011, eff. Jan. 1, 2004.
Amended by:
Acts 2005, 79th Leg., Ch. 35 (S.B. 796), Sec. 12, eff. September 1, 2005.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2052.htm
- Text hash
- sha256 d99cccbd1a6f6d43c0b0108926732699fe96c62f860895d7e25fca6badee6484
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 3 provisions
Provisions in this library whose text cites Tex. Occ. Code § 2052.151. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.