Mixed Beverage Tax
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The Comptroller's office is pleased to launch a new version of WebFile for mixed beverage taxpayers. This fast, easy and secure Web-based system allows you to electronically file your mixed beverage tax report and submit payment (by credit card, electronic check or via TEXNET).
Effective Oct. 1, 2011 – $50 Late Filing Penalty
For reports due on or after Oct. 1, 2011, a $50 late filing penalty will be assessed on every report filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period. For details about these changes, please visit Publication 98-918 – Late Filing Penalties (PDF, 69KB).
About This Tax
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 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 tax.
A mixed beverage permittee may provide on an invoice, receipt or bill a separate statement of the amount of mixed beverage tax to be paid by the permittee on the customer's purchase of alcohol. The mixed beverage tax disclosure statement is for informational purposes only. It 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.
Rate Details and Other Information
Rates
14% (.14) of gross receipts.
Due Date
Monthly: 20th day of the month following the end of each calendar month.
Electronic Reporting
Yes - See WebFile