(a) A person subject to the tax shall report the amount received from taxable services during the preceding calendar month.(b) The comptroller shall prescribe and furnish the form for the report.(c) The person subject to the tax shall pay the tax to the comptroller at the comptroller's office in Austin on or before the 20th day of each month. Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Texas Legal Code