Texas CPA experienced with revenue

Thank you for responding.

What is the difference/definition of a simple royalty owner vs. being (an) actively participating (royalty owner?)

I will search under CPA

An add on question:

My revenue statement has a column heading that states my monthly GROSS amount. It has a column titled TAX and a column heading NET amount: Gross minus Tax = Net. The Net figure is the dollar amount of my revenue check.

What are these deducted taxes? Are they applied as a pre-payment?
Are they a county tax? State tax? Or federal tax?

Appreciate your time.