Texas Occupations Code 2052.152 – Tax Report and Payment
(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.
Terms Used In Texas Occupations Code 2052.152
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
(c) The department may audit a report filed under Subsection (b).