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Texas Taxes

Electronic Filing

WebFile Report and Pay Login

Use WebFile to electronically file a tax report and submit payment (by credit card, electronic check or via TEXNET).

See filing requirements below.

New to WebFile:

$50 Late Filing Penalty

The law imposes a $50 late filing penalty on every report filed after the due date, even if no tax was due for the period or the report was eventually filed.

Mixed Beverage Gross Receipts Tax

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A gross receipts tax is imposed on the amount received from the sale, preparation or service of mixed beverages and from the sale, preparation or service of ice or nonalcoholic beverages that are sold, prepared or served for the purpose of being mixed with an alcoholic beverage and consumed on the premises of the mixed beverage permittee. The mixed beverage gross receipts tax is in addition to the mixed beverage sales tax imposed on the sale or service of alcoholic beverages, ice or mixers.

The mixed beverage gross receipts tax is imposed on the person or organization holding the mixed beverage permit and not the customer. It may not be added to the selling price as a separate charge and may not be “backed out” from the amount received. An amount labeled as a “tax” is fully due to the state, in addition to the mixed beverage gross receipts tax.

A mixed beverage permittee may include on an invoice, receipt or bill:

  1. a separate statement of the amount of mixed beverage tax to be paid by the permittee on the customer's purchase of alcohol [Example 1]; or
  2. a statement of the combined amount of mixed beverage gross receipts tax paid by the permittee and mixed beverage sales tax imposed on the customer’s purchase of alcohol [Example 2].

The mixed beverage gross receipts tax disclosure statements are for informational purposes only. Mixed beverage gross receipts tax may not be separately charged to, or paid by, the customer and may not be shown as part of the calculation of charges to a customer on the invoice, receipt or bill. This includes any charge labeled a “Tax Reimbursement.”

The Alcoholic Beverage Code authorizes the Texas Alcoholic Beverage Commission to regulate alcoholic beverages, including issuing alcoholic beverage permits and collecting alcohol excise taxes.

Rates

6.7 percent (.067) of gross receipts – effective Jan. 1, 2014
14 percent (.14) of gross receipts – prior to Jan. 1, 2014

Due Date

Monthly – 20th day of the month following the end of each calendar month


Filing Requirements

If in the preceding fiscal year, you paid:

  • less than $10,000 – use any available reporting and payment methods available for this tax or fee. While electronic filing is not required, this option is encouraged.
  • $10,000 or more – use the guidelines below to determine your specific reporting and payment requirements.

The state fiscal year begins September 1 and ends August 31.

Amount Reported and Paid in Preceding Fiscal Year $10,000 - $49,999 $50,000 - $99,999 $100,000 or more
Reporting Method(s)

(Any one of the methods listed can be used.)

Payment Method(s)

(Any one of the methods listed can be used.)

  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
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