Texas Tax Code 151.0028 – “Amusement Services”
Current as of: 2024 | Check for updates
|
Other versions
(a) “Amusement services” means the provision of amusement, entertainment, or recreation, but does not include the provision of educational or health services if prescribed by a licensed practitioner of the healing arts for the primary purpose of education or health maintenance or improvement.
(b) “Amusement services” includes membership in a private club or organization that provides entertainment, recreational, sports, dining, or social facilities to its members.
Terms Used In Texas Tax Code 151.0028
- Improvement: means :
(A) a building, structure, fixture, or fence erected on or affixed to land;
(B) a transportable structure that is designed to be occupied for residential or business purposes, whether or not it is affixed to land, if the owner of the structure owns the land on which it is located, unless the structure is unoccupied and held for sale or normally is located at a particular place only temporarily; or
(C) for purposes of an entity created under § 52, Article III, or § 59, Article XVI, Texas Constitution, the:
(i) subdivision of land by plat;
(ii) installation of water, sewer, or drainage lines; or
(iii) paving of undeveloped land. See Texas Tax Code 1.04
(c) “Amusement services” does not include services provided through coin-operated machines that are operated by the consumer.