34 Tex. Admin. Code § 3.317 - Massage Parlors, Escort Services, and Turkish Baths
(a) Definitions. The following words and
terms, when used in this section, shall have the following meanings, unless the
context clearly indicates otherwise.
(1)
Escort service--A business that provides for a fee an employee as an escort,
date, or bodyguard. An escort service does not include motor escorting or
armored car service.
(2) Massage
parlor--A business that provides massage services for a fee. A massage parlor
does not include the following, even though massages may be part of their
services: health clubs, health spas, hospitals, nursing homes, sanitariums,
athletic departments, licensed physical therapists, registered massage
therapists, beauty spas, reducing salons, scalp treatments, or slenderizing
salons. A massage parlor does include Turkish baths and any business not
previously listed that provides massages as at least one of its
services.
(3) A Turkish bath--A
business in which a customer first uses a steam room and then obtains a massage
or rubdown.
(b) Sales
tax is due on all services provided by massage parlors, Turkish baths, or
escort services.
(c) Sales tax is
due on utilities, equipment, towels, and machinery used to perform personal
services.
(d) Records must be kept
on all services provided by massage parlors, Turkish baths, and escort
services. For more detailed information about records required, see §
3.281 of this title (relating to
Records Required; Information Required).
Notes
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