Texas Sexually Oriented Business Fee Tax Bond
Overview
Operating a sexually oriented business in Texas means you owe a state fee tax on each customer admission — and the state requires a surety bond to back that obligation. This bond guarantees that you will remit those fees to the Texas Comptroller of Public Accounts in full and on time. It exists to protect the state's revenue stream, not your business. If you've been told you need this bond before you can collect admissions, you're in the right place.
Who Needs This Bond?
Strip clubs, adult cabarets, and sexually oriented business establishments that charge admission fees in Texas are the primary applicants for this bond. Any business classified under Texas law as a sexually oriented business that is subject to the state's per-customer fee tax must secure this bond as part of their tax compliance obligations. If the Comptroller's office has flagged your business as subject to the sexually oriented business fee tax, this is the bond you need.
What is this Bond For?
This bond secures your obligation to collect and remit the sexually oriented business fee tax to the state of Texas. Texas law imposes a per-customer fee on businesses where alcohol is served and nude entertainment is provided, and the bond ensures those remittances happen. If your business fails to pay the required tax, the state can make a claim against the bond to recover what is owed. The bond protects the Comptroller — not your customers or employees.
When is it Required?
Before your business can legally operate and collect admissions subject to the fee tax, the Texas Comptroller of Public Accounts requires this bond to be in place. You will typically be asked for proof of this bond during the tax registration or permit process for your sexually oriented business. Do not wait until your opening date — securing the bond early keeps your registration on track.
Where Does it Apply?
This is a statewide Texas requirement enforced by the Texas Comptroller of Public Accounts. It applies to qualifying sexually oriented businesses operating anywhere in Texas. There is no city- or county-level equivalent — this bond satisfies a state tax compliance obligation.
How to Buy Online
Click 'Buy This Bond Online' on this page and you'll be taken directly to the secure surety portal in a new tab. Complete your application, and your bond documents can be issued quickly without waiting on an agent. Once issued, you'll have the documentation you need to submit to the Comptroller.
Why Bond Titan?
Bond Titan is powered by The Southern Agency and built for business owners who need a bond now, not next week. Our online catalog covers bonds across all 50 states, and the purchase process is fully digital — no agent callbacks, no fax machines, no delays. For a tax bond with compliance deadlines attached, speed matters.