Section 2052.151 - Imposition and Rate of Tax(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.Tex. Occ. Code § 2052.151
Amended By Acts 2005, 79th Leg., Ch. 35, Sec. 12, eff. 9/1/2005.Amended by Acts 2003, 78th Leg., ch. 816, Sec. 7.011, eff. 1/1/2004. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. 9/1/1999.