Electronic Filing
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:
Mixed Beverage Tax
Sign up to receive email updates when this page changes.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.
Rates
14% (.14) of gross receipts.
Due Date
Monthly: 20th day of the month following the end of each calendar month.
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).
Filing Requirements
If in the preceding fiscal year, you paid:
- less than $10,000 - You may 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 - Please use the guidelines below to determine your specific reporting and payment requirements.
The state fiscal year begins September 1 and ends on August 31.
| Amt. 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) |
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| Payment Method(s) (any one of the methods listed can be used) |
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