With discounts from local counties, membership now offers even more. The Texas Business Organizations Code does not impose any age requirement on who can be the owner, officer, or director of a business entity. An entity can impose requirements on its certificate of incorporation or other regulatory documents, if it so wishes. Other laws may impose restrictions and there may be problems related to the child's ability to contract or own an entity with a license to sell alcoholic beverages.
For information on restrictions that might apply to the entity you are creating, consult your lawyer or the IRS.