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Texas Occupations Code - OCC § 2052.151. Imposition and Rate of Tax

Current as of January 01, 2024 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Texas Occupations Code - OCC § 2052.151. Imposition and Rate of Tax - last updated January 01, 2024 | https://codes.findlaw.com/tx/occupations-code/occ-sect-2052-151/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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