TX SOB fee tax bonds.
From $100. Enter your amount.

The Texas Comptroller can require a sexually oriented business to post a bond to secure the per-entry fee it owes under Business & Commerce Code Chapter 102 — filed on the Continuous Bond of Seller (Form 42-102). Pricing is variable by bond amount; we price it at 2% of the bond amount, with a $100 minimum. Your exact price appears at the application — the application itself collects no credit information.

Required by the Texas Comptroller after a fee delinquency, on Form 42-102
Amount is set by the Comptroller on your notice — by statute no more than double the fees estimated for the next 12 months
From $100 — enter the required amount and your exact price appears at application
From $1002% of bond amount, $100 minNo SSNin the applicationInstantapproval for most
Trusted by industry leaders
NYCEDC
BDG
Capital
McKinney
Terra
JLL
Triple Five
Georgetown
NYCEDC
BDG
Capital
McKinney
Terra
JLL
Triple Five
Georgetown
How it works

Apply to filed in one sitting.

No underwriting queue for the standard fee bond — enter your amount, pay, and file with the Comptroller. Here is the whole thing:

TODAY · ONLINE

Apply online

Your business details, the bond amount the Comptroller required, and the effective date — that is the entire application.

INSTANTLY

Issued on the spot

The application collects no credit information, and most applicants approve instantly — the executed bond is generated as soon as you pay. Larger amounts may get a quick review.

SAME DAY

File with the Comptroller

Submit the executed Continuous Bond of Seller (Form 42-102) to the Texas Comptroller. Wet-ink originals mailed whenever the agency insists on them.

About this bond

What it is and who needs it.

What the fee bond actually secures

Texas imposes a per-customer-entry fee on sexually oriented businesses, administered by the Comptroller under Business & Commerce Code Chapter 102. (The fee originated at $5 per entry; the Legislature has since raised it — confirm the current rate, which has been increased by later sessions.) Most operators simply file and remit each quarter.

A bond is required only as a delinquency control: when an operator has a history of late or missed fee payments, the Comptroller can require security before letting it continue. The bond is filed on the Continuous Bond of Seller (Form 42-102) for the benefit of the State.

When required, the Comptroller sets the amount of the security on its notice; under Tex. Tax Code §111.012 it may not exceed double the taxes and fees the Comptroller estimates will come due over the succeeding 12 months. If the operator fails to remit the fee, the state can recover against the bond; if the surety pays, you repay the surety.

Tex. Bus. & Com. Code ch. 102 (Form 42-102)The sexually oriented business fee is administered by the Texas Comptroller under Business & Commerce Code Chapter 102. A surety bond (Comptroller Form 42-102, Continuous Bond of Seller) is required from operators with a delinquency history, in an amount the Comptroller sets under Tex. Tax Code §111.012 — by statute no more than double the taxes and fees estimated to come due over the succeeding 12 months. Confirm the amount and current fee rate on your Comptroller notice.

You need this bond if you are

An SOB operator with a fee delinquency the Comptroller has asked to post security
Reinstating a fee account after late or missed quarterly remittances
A new operator the Comptroller wants bonded before approving the account
Replacing a prior bond for a new amount the Comptroller set

One application, issued on the spot.

Submit the application with the bond amount the Comptroller set — your exact price is shown before you pay, and the executed Form 42-102 is generated instantly, ready to file.

Start the application →
FAQ

Common questions.

How much is the Texas SOB fee bond?Pricing is 2% of the bond amount, with a $100 minimum. The amount is set by the Comptroller on your notice — by statute it cannot exceed double the taxes and fees estimated to come due over the next 12 months. Enter that figure at the application and your exact price appears there.
Do all sexually oriented businesses need this bond?No. Most operators simply file and remit the per-entry fee each quarter with no bond. The Comptroller requires a bond mainly from operators with a delinquency history, as a condition of continuing to report.
Is there a credit check?The application collects no credit information, and most applications approve instantly. If a check does run on a larger bond amount, it is a soft pull that never affects your credit score.
Which form do I file?The Continuous Bond of Seller, Comptroller Form 42-102. We issue the executed bond on that form, ready to submit to the Texas Comptroller with your fee account.
What does the bond guarantee?That you remit the sexually oriented business fee you owe. If you fail to, the state can recover the unpaid fee against the bond — and if the surety pays, you repay the surety.
Related bonds

Other Texas bonds.

SOB fee bond, issued today.

From $100. Enter the amount the Comptroller required and file the same day.

Your premiumfrom $100
Apply now →