The Comptroller asks for the number of customers admitted to be recorded daily. A customer who comes back the same business day is one entry, not two; a business day runs from opening to close, so a night that runs past midnight belongs to the day it opened. A count written after its day is kept, and stamped late.
Headcount does not file or pay. The report is on paper and payment goes through the Comptroller's own Webfile or TEXNET; this records that it was done, and the figure.
Each quarter is due on the 20th of the month after it ends. Paid 1 to 30 days late, the penalty is 5%; more than 30 days, 10%; interest starts 61 days after the due date.