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Security Bonds for Texas Mixed Beverage Taxpayers
In addition to conduct surety bonds that the Texas Alcoholic Beverage Commission requires, mixed beverage and private club permittees must post two separate bonds as security for the payment of taxes:
- one bond for the 6.7 percent mixed beverage gross receipts tax; and
- one bond for the 8.25 percent mixed beverage sales tax.
See Texas Tax Code Sections 183.025 and 183.043.
| Type of Permit | Beginning Jan. 1, 2014 Mixed Beverage Gross Receipts Tax Bond |
Beginning Jan. 1, 2014 Mixed Beverage Sales Tax Bond |
June 15, 2007 through Dec. 31, 2013 Mixed Beverage Gross Receipts Tax Bond |
June 15, 2007 through Dec. 31, 2013 Mixed Beverage Sales Tax Bond |
|---|---|---|---|---|
| Mixed Beverage | $3,750 to $100,000* | $3,750 to $100,000* | $7,500 to $100,000* | Tax did not exist before Jan. 1, 2014 |
| Private Club | $2,250 to $100,000* | $2,250 to $100,000* | $4,500 to $100,000* | Tax did not exist before Jan. 1, 2014 |
| Private Club Exemption | $1,500 to $100,000* | $1,500 to $100,000* | $3,000 to $100,000* | Tax did not exist before Jan. 1, 2014 |
*Or four times the permittee’s monthly average tax liability, whichever is greater.
The maximum mixed beverage tax bond amounts increased from $50,000 to current maximum bond amounts, effective June 15, 2007.
Before Jan. 1, 2014, the mixed beverage gross receipts tax rate was 14 percent and there was no mixed beverage sales tax. Minimum bond amounts for mixed beverage taxes were adjusted, effective Jan. 1, 2014.
If you have questions regarding bonds, call us at 800-252-8880.
This information is intended as a general guide and not as a comprehensive resource on the subjects covered. It is not a substitute for legal advice.