Tex. Occ. Code § 2052.152 · Subchapter D. GROSS RECEIPTS TAX
TAX REPORT AND PAYMENT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person on whom a tax is imposed under Section 2052.151, not later than three business days after the end of the event or telecast for which the tax is due, shall submit to the department a verified report on a form acceptable to the department stating:
(1) the number of tickets sold to the event;
(2) the ticket prices charged;
(3) the gross price charged for the sale or lease of broadcasting, television, and motion picture rights without any deductions for commissions, brokerage fees, distribution fees, advertising, or other expenses or charges; and
(4) the amount of gross receipts obtained from the event.
(b) The person shall attach to the report a cashier's check, check, or money order payable to this state in the amount of the tax imposed on the event covered by the report.
(c) The department may audit a report filed under Subsection (b).
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. 7.012, eff. Jan. 1, 2004.
Amended by:
Acts 2005, 79th Leg., Ch. 35 (S.B. 796), Sec. 13, 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 7bc988d8d92ab5761ef35cbf27995eccc0a608ca62b6ac1c784c6ed79aa9dceb
- 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
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