Don't listen to me ... according to RICK's 10-K they were collecting it from the customer: "Beginning January 1, 2008, the Company’s Texas clubs became subject to a new state law requiring each club to collect and pay a $5 surcharge for every club visitor."
The partron tax was a tax on the patrons, not the business. If RICK collected tax they don't have to turn over to the State, then they need to refund it to the patrons. According to the CC transcripts, they seemed to be collecting tax all along ... or if someone paid a cover charge, that was the tax, because it was the law. So RICK needs to refund about $7M plus to the patrons. They will claim it soon .... watch!